https://www.taxtmi.com/caselaws?id=68348 The ITAT allowed the appeal in part, directing the AO to consider the appellant as a registered firm for the year under consideration. The ITAT also instructed the AO to delete additions in diesel and petrol accounts due to insufficient justification, and in the oil account as the disallowance was deemed an attempt to manipulate trading results. While tent expenses were allowed based on verifiable bills, telephone expenses disallowance was upheld due to lack of arguments. en-us Mon, 24 Apr 2000 00:00:00 +0530 Tue, 29 Mar 2011 13:53:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68348 The ITAT allowed the appeal in part, directing the AO to consider the appellant as a registered firm for the year under consideration. The ITAT also instructed the AO to delete additions in diesel and petrol accounts due to insufficient justification, and in the oil account as the disallowance was deemed an attempt to manipulate trading results. While tent expenses were allowed based on verifiable bills, telephone expenses disallowance was upheld due to lack of arguments. Case-Laws Income Tax Mon, 24 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68348