S.254(1) : Appellate Tribunal- Duties- Tribunal bound to give reasons for reversing findings rendered by lower authorities — Deletion of addition is held to be not justified .[ S.132(4) , 158BA, 158BC]
CIT v. Dr. K. Kannagi (2020) 424 ITR 470/ 194 DTR 145 / 316 CTR 695 (Mad) (HC) CIT v. Dr. N. Rajkumar (2020) 424 ITR 470/ 194 DTR 145 / 316 CTR 695 (Mad) (HC)