https://www.taxtmi.com/caselaws?id=447036 The Court dismissed the appeal, finding no merit in the Revenue's arguments. It upheld the ITAT's decision, confirming no violation of Rule 46A(3) regarding additional evidence in the contributions to temple/panchayat issue. The Court also ruled against the Revenue on the addition under Section 28(iv), aligning with the precedent that benefits must be non-monetary to apply. The appeal was dismissed without costs, affirming the lower tribunal's rulings and rejecting the Revenue's contentions on both issues. en-us Mon, 11 Dec 2023 00:00:00 +0530 Sat, 16 Dec 2023 09:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447036 The Court dismissed the appeal, finding no merit in the Revenue's arguments. It upheld the ITAT's decision, confirming no violation of Rule 46A(3) regarding additional evidence in the contributions to temple/panchayat issue. The Court also ruled against the Revenue on the addition under Section 28(iv), aligning with the precedent that benefits must be non-monetary to apply. The appeal was dismissed without costs, affirming the lower tribunal's rulings and rejecting the Revenue's contentions on both issues. Case-Laws Income Tax Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447036