https://www.taxtmi.com/caselaws?id=308406 The Court dismissed the Revenue's appeals challenging the Tribunal's order, as the first substantial question was deemed unnecessary due to the assessee's success in prior cases. The Court discussed the CIT(A)'s authority to enhance assessments and the treatment of superannuation fund contributions, ultimately ruling in favor of the assessee based on precedent. The appeals were dismissed without costs awarded. en-us Fri, 09 Oct 2020 00:00:00 +0530 Fri, 23 Jun 2023 12:51:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308406 The Court dismissed the Revenue's appeals challenging the Tribunal's order, as the first substantial question was deemed unnecessary due to the assessee's success in prior cases. The Court discussed the CIT(A)'s authority to enhance assessments and the treatment of superannuation fund contributions, ultimately ruling in favor of the assessee based on precedent. The appeals were dismissed without costs awarded. Case-Laws Income Tax Fri, 09 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308406