https://www.taxtmi.com/caselaws?id=770184 ITAT Pune remanded the matter to CIT(A) regarding Section 80IA deduction disallowance after the assessee produced an affidavit claiming Form 10CCB was filed during assessment proceedings. The Tribunal also remanded the deemed dividend addition under Section 2(22)(e) for fresh examination considering the Supreme Court judgment in Gopal And Sons (HUF) case. CIT(A)'s decision allowing agricultural income relief of Rs. 3,00,000 was upheld based on consistent treatment in earlier years. The Tribunal confirmed CIT(A)'s restriction of ad-hoc expense disallowance from Rs. 35,00,000 to Rs. 20,00,000, dismissing the Revenue's appeal on this ground. en-us Mon, 05 May 2025 00:00:00 +0530 Wed, 07 May 2025 09:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770184 ITAT Pune remanded the matter to CIT(A) regarding Section 80IA deduction disallowance after the assessee produced an affidavit claiming Form 10CCB was filed during assessment proceedings. The Tribunal also remanded the deemed dividend addition under Section 2(22)(e) for fresh examination considering the Supreme Court judgment in Gopal And Sons (HUF) case. CIT(A)'s decision allowing agricultural income relief of Rs. 3,00,000 was upheld based on consistent treatment in earlier years. The Tribunal confirmed CIT(A)'s restriction of ad-hoc expense disallowance from Rs. 35,00,000 to Rs. 20,00,000, dismissing the Revenue's appeal on this ground. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770184