https://www.taxtmi.com/caselaws?id=456507 ITAT Jodhpur ruled in favor of the assessee in a search assessment case under Section 153A. The tribunal deleted additions made for alleged suppression of receipts, finding the seized document was merely a projection based on past performance, not incriminating material. Commission payments to medical professionals were allowed as legitimate business expenses with proper documentation. Anesthesia payments made as agent for patients were permitted without TDS liability. Discounts offered to patients under insurance schemes were accepted as genuine business practice. X-ray film consumption was justified considering normal medical operations. Cash deposits during demonetization were allowed as they were properly recorded in audited books. The protective addition for outsourcing advance was deleted following consistent findings in related cases. en-us Thu, 12 Oct 2023 00:00:00 +0530 Tue, 30 Jul 2024 20:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456507 ITAT Jodhpur ruled in favor of the assessee in a search assessment case under Section 153A. The tribunal deleted additions made for alleged suppression of receipts, finding the seized document was merely a projection based on past performance, not incriminating material. Commission payments to medical professionals were allowed as legitimate business expenses with proper documentation. Anesthesia payments made as agent for patients were permitted without TDS liability. Discounts offered to patients under insurance schemes were accepted as genuine business practice. X-ray film consumption was justified considering normal medical operations. Cash deposits during demonetization were allowed as they were properly recorded in audited books. The protective addition for outsourcing advance was deleted following consistent findings in related cases. Case-Laws Income Tax Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456507