CIT(A) Free to Verify Evidence: ITAT Delhi Rejects Rule 46A Objection—All Disallowances Deleted

DCIT Vs Aircom International India Pvt. Ltd. (ITAT Delhi) CIT(A) Free to Verify Evidence: ITAT Delhi Rejects Rule 46A Objection—All Disallowances Deleted This Revenue appeal challenged the order of CIT(A)-NFAC deleting disallowances relating to management fee, bad debts, & depreciation in the assessment u/s 143(3) for AY 2014-15. The only ground raised by the Department was that CIT(A) relied on additional evidence without following Rule 46A. The Tribunal noted that no application for additional evidence was filed by the assessee & , more importantly, the CIT(A) had merely examined &...