https://www.taxtmi.com/caselaws?id=754596 ITAT Delhi remitted matter to AO regarding disallowance of deduction under section 10(23C)(iiiad). AO had disallowed deduction due to assessee's failure to provide necessary vouchers and supporting documents despite multiple opportunities. While AO mentioned receiving some information through ITBA, specific documents and information provided by assessee were not clearly specified. ITAT held that interests of justice required fresh adjudication by AO with adequate opportunity for assessee to be heard. Appeal allowed for statistical purposes with directions for both parties to cooperate. en-us Thu, 18 Jan 2024 00:00:00 +0530 Thu, 27 Jun 2024 08:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754596 ITAT Delhi remitted matter to AO regarding disallowance of deduction under section 10(23C)(iiiad). AO had disallowed deduction due to assessee's failure to provide necessary vouchers and supporting documents despite multiple opportunities. While AO mentioned receiving some information through ITBA, specific documents and information provided by assessee were not clearly specified. ITAT held that interests of justice required fresh adjudication by AO with adequate opportunity for assessee to be heard. Appeal allowed for statistical purposes with directions for both parties to cooperate. Case-Laws Income Tax Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754596