https://www.taxtmi.com/caselaws?id=60476 The tribunal upheld the CIT(A)'s decisions on the deletion of Rs. 25,000 and Rs. 12,720, finding no merit in the revenue's appeals on these points. However, it remanded the issue of the Rs. 21,431 addition under section 40A(3) back to the AO for fresh consideration with new evidence provided by the assessee. The revenue's appeal was dismissed, and the assessee's appeal was partly allowed for statistical purposes. en-us Fri, 20 Sep 1991 00:00:00 +0530 Wed, 05 Jan 2011 15:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60476 The tribunal upheld the CIT(A)'s decisions on the deletion of Rs. 25,000 and Rs. 12,720, finding no merit in the revenue's appeals on these points. However, it remanded the issue of the Rs. 21,431 addition under section 40A(3) back to the AO for fresh consideration with new evidence provided by the assessee. The revenue's appeal was dismissed, and the assessee's appeal was partly allowed for statistical purposes. Case-Laws Income Tax Fri, 20 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60476