https://www.taxtmi.com/caselaws?id=782357 ITAT Ahmedabad allowed the appeal of the assessee and deleted all additions made in assessment u/s 143(3). It noted that, in remand, the AO verified party-wise details, confirmations, invoices, bank statements and PANs for network setup and other expenses, and found them genuine, drawing no adverse inference. For disallowance u/s 40(a)(ia), the assessee furnished Form 26A, ITR acknowledgments and computations of payees, satisfying the first proviso to s.201(1), so the assessee could not be treated as in default. Consequently, all disallowances were held unsustainable. en-us Wed, 30 Jul 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782357 ITAT Ahmedabad allowed the appeal of the assessee and deleted all additions made in assessment u/s 143(3). It noted that, in remand, the AO verified party-wise details, confirmations, invoices, bank statements and PANs for network setup and other expenses, and found them genuine, drawing no adverse inference. For disallowance u/s 40(a)(ia), the assessee furnished Form 26A, ITR acknowledgments and computations of payees, satisfying the first proviso to s.201(1), so the assessee could not be treated as in default. Consequently, all disallowances were held unsustainable. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782357