https://www.taxtmi.com/caselaws?id=442627 The Tribunal partially allowed the appeals, ruling in favor of the assessee by deleting the disallowance under Section 40A(3) of the Income Tax Act, 1961. However, the Tribunal upheld the validity of the assessment under Section 148 and the admissibility of the evidence collected during the proceedings. en-us Thu, 27 Jul 2023 00:00:00 +0530 Tue, 05 Sep 2023 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442627 The Tribunal partially allowed the appeals, ruling in favor of the assessee by deleting the disallowance under Section 40A(3) of the Income Tax Act, 1961. However, the Tribunal upheld the validity of the assessment under Section 148 and the admissibility of the evidence collected during the proceedings. Case-Laws Income Tax Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442627