https://www.taxtmi.com/caselaws?id=441693 The Tribunal allowed the appeal for statistical purposes, directing further examination and verification of the issues raised regarding disallowance under Section 40(a)(i) and the TDS credit matters. The Tribunal found that the first appellate authority did not consider all submissions due to the faceless scheme and therefore directed the issues to be restored for further examination, including the verification of TDS credit and corresponding income offered for tax. The assessee was given an opportunity to present a reconciliation statement in this regard. en-us Thu, 10 Aug 2023 00:00:00 +0530 Mon, 14 Aug 2023 09:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441693 The Tribunal allowed the appeal for statistical purposes, directing further examination and verification of the issues raised regarding disallowance under Section 40(a)(i) and the TDS credit matters. The Tribunal found that the first appellate authority did not consider all submissions due to the faceless scheme and therefore directed the issues to be restored for further examination, including the verification of TDS credit and corresponding income offered for tax. The assessee was given an opportunity to present a reconciliation statement in this regard. Case-Laws Income Tax Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441693