https://www.taxtmi.com/caselaws?id=444145 The ITAT allowed the appeal of the assessee for statistical purposes in both issues related to disallowance of expenses under section 40(a)(ia) of the Income Tax Act. The ITAT set aside the issues to the assessing officer for further verification as the arguments presented were new and had not been raised before the Revenue Authorities. The assessing officer's additions were not upheld, and the matters were remanded for additional examination. en-us Wed, 19 Jul 2023 00:00:00 +0530 Mon, 09 Oct 2023 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444145 The ITAT allowed the appeal of the assessee for statistical purposes in both issues related to disallowance of expenses under section 40(a)(ia) of the Income Tax Act. The ITAT set aside the issues to the assessing officer for further verification as the arguments presented were new and had not been raised before the Revenue Authorities. The assessing officer's additions were not upheld, and the matters were remanded for additional examination. Case-Laws Income Tax Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444145