ITAT Patna Remands Section 57 Deduction Claim to AO for Fresh Examination

Waseem Alam Vs ITO (ITAT Patna) The Income Tax Appellate Tribunal (ITAT), Patna has set aside a previous order against an assessee, Waseem Alam, and remanded the matter back to the Assessing Officer for a fresh review. The tribunal’s decision allows the assessee a new opportunity to submit documentary evidence to substantiate a significant expense claim that was previously disallowed. The case pertains to the Assessment Year 2018-19, for which Waseem Alam had filed a return declaring a total income of Rs. 9,68,550. The matter was subsequently selected for limited scrutiny under the e-ass...