https://www.taxtmi.com/caselaws?id=441892 The Tribunal allowed the appeal of the assessee, deleting the additions and enhancements made by the CIT(A). The Tribunal emphasized the importance of following prescribed procedures and the burden of proof shifting to the Revenue once the assessee discharges its initial onus. The appeal was partly allowed, and the order was pronounced on 20/06/2023. en-us Tue, 20 Jun 2023 00:00:00 +0530 Sat, 19 Aug 2023 10:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441892 The Tribunal allowed the appeal of the assessee, deleting the additions and enhancements made by the CIT(A). The Tribunal emphasized the importance of following prescribed procedures and the burden of proof shifting to the Revenue once the assessee discharges its initial onus. The appeal was partly allowed, and the order was pronounced on 20/06/2023. Case-Laws Income Tax Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441892