https://www.taxtmi.com/caselaws?id=456322 The Tribunal set aside the Commissioner's dismissal of the appeal concerning disallowance under Section 40(a)(ia) for Rs.226.73 Lacs, as the Vivad Se Vishwas Scheme did not resolve this specific issue. The case was remanded for reconsideration, emphasizing procedural correctness over substantive tax liability assessment. The appeal was allowed for statistical purposes. en-us Thu, 21 Jul 2022 00:00:00 +0530 Tue, 16 Jul 2024 21:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456322 The Tribunal set aside the Commissioner's dismissal of the appeal concerning disallowance under Section 40(a)(ia) for Rs.226.73 Lacs, as the Vivad Se Vishwas Scheme did not resolve this specific issue. The case was remanded for reconsideration, emphasizing procedural correctness over substantive tax liability assessment. The appeal was allowed for statistical purposes. Case-Laws Income Tax Thu, 21 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456322