https://www.taxtmi.com/caselaws?id=776994 ITAT Pune held that the reassessment was initiated on a belief of bogus interest expenditures, but the AO made no disallowance on that basis in the assessment order and instead added income for non-deduction of TDS on interest. Because the addition did not correspond to the grounds for reopening, the Tribunal found the addition unsupported by law, set aside the CIT(A)'s order, directed the AO to delete the TDS-related addition and allowed the assessee's appeal. en-us Tue, 19 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776994 ITAT Pune held that the reassessment was initiated on a belief of bogus interest expenditures, but the AO made no disallowance on that basis in the assessment order and instead added income for non-deduction of TDS on interest. Because the addition did not correspond to the grounds for reopening, the Tribunal found the addition unsupported by law, set aside the CIT(A)'s order, directed the AO to delete the TDS-related addition and allowed the assessee's appeal. Case-Laws Income Tax Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776994