https://www.taxtmi.com/caselaws?id=778346 ITAT, Guwahati affirmed CIT(A)'s findings: addition for profit on sale of motor vehicle deleted because the motor car remained in the block of assets and sale consideration was adjusted against the block; appellate order upheld and Revenue's appeal dismissed. Addition u/s 69C regarding import purchases was deleted after documentary verifications, and that deletion was sustained. Disallowance of writers' remuneration was modified - entire addition deleted as CIT(A)'s partial disallowance rested on surmise. Disallowance of 5% on transport/distribution expenses was deleted for lack of specific defects or record rejection. Notice u/s 143(2) held invalid for non-compliance with CBDT instructions, vitiating consequent proceedings. en-us Thu, 28 Aug 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778346 ITAT, Guwahati affirmed CIT(A)'s findings: addition for profit on sale of motor vehicle deleted because the motor car remained in the block of assets and sale consideration was adjusted against the block; appellate order upheld and Revenue's appeal dismissed. Addition u/s 69C regarding import purchases was deleted after documentary verifications, and that deletion was sustained. Disallowance of writers' remuneration was modified - entire addition deleted as CIT(A)'s partial disallowance rested on surmise. Disallowance of 5% on transport/distribution expenses was deleted for lack of specific defects or record rejection. Notice u/s 143(2) held invalid for non-compliance with CBDT instructions, vitiating consequent proceedings. Case-Laws Income Tax Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778346