https://www.taxtmi.com/caselaws?id=61564 The Tribunal partly allowed the appeal, directing the appellant to furnish evidence for brokerage and commission expenses, leading to a fresh decision by the AO. The disallowances of machinery repair, maintenance, advertisement, and Pooja expenses were upheld due to lack of substantiation. However, the deduction under s. 80HHC was allowed as the delay in filing the audit report did not justify disallowance. The appellant's claim was supported by relevant judgments, resulting in a favorable outcome in this regard. en-us Mon, 07 Jun 2004 00:00:00 +0530 Thu, 28 Jun 2012 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61564 The Tribunal partly allowed the appeal, directing the appellant to furnish evidence for brokerage and commission expenses, leading to a fresh decision by the AO. The disallowances of machinery repair, maintenance, advertisement, and Pooja expenses were upheld due to lack of substantiation. However, the deduction under s. 80HHC was allowed as the delay in filing the audit report did not justify disallowance. The appellant's claim was supported by relevant judgments, resulting in a favorable outcome in this regard. Case-Laws Income Tax Mon, 07 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61564