https://www.taxtmi.com/caselaws?id=67822 The ITAT directed the ITO to allow the assessee's claims under sections 80HH and 80J, as the audited accounts were filed before assessment, emphasizing substantive rights over technicalities. The ITAT accepted the assessee's claim and deleted the disallowance of a portion of coal purchases, finding the disallowance unjustified. However, the disallowance of Rs. 1,000 in miscellaneous expenses was upheld by the ITAT. Regarding the disallowance of Rs. 5,000 in machinery repairs, the ITAT deemed the disallowance unwarranted, as the expenditure details were properly filed, leading to the deletion of the disallowance and partially allowing the appeal. en-us Fri, 16 Jul 1982 00:00:00 +0530 Mon, 14 Mar 2011 18:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67822 The ITAT directed the ITO to allow the assessee's claims under sections 80HH and 80J, as the audited accounts were filed before assessment, emphasizing substantive rights over technicalities. The ITAT accepted the assessee's claim and deleted the disallowance of a portion of coal purchases, finding the disallowance unjustified. However, the disallowance of Rs. 1,000 in miscellaneous expenses was upheld by the ITAT. Regarding the disallowance of Rs. 5,000 in machinery repairs, the ITAT deemed the disallowance unwarranted, as the expenditure details were properly filed, leading to the deletion of the disallowance and partially allowing the appeal. Case-Laws Income Tax Fri, 16 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67822