https://www.taxtmi.com/caselaws?id=104040 The ITAT partially allowed the appeal, directing the AO to verify if the PPF payment was made from income chargeable to tax in earlier years and allow the rebate accordingly. However, the denial of rebate for Life Insurance Premia was upheld due to lack of evidence, and the restriction of telephone expenses at 1/6th was deemed reasonable. The judgment provided a thorough analysis of legal provisions and precedents to support its decisions. en-us Mon, 15 Feb 1999 00:00:00 +0530 Mon, 27 Feb 2012 13:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104040 The ITAT partially allowed the appeal, directing the AO to verify if the PPF payment was made from income chargeable to tax in earlier years and allow the rebate accordingly. However, the denial of rebate for Life Insurance Premia was upheld due to lack of evidence, and the restriction of telephone expenses at 1/6th was deemed reasonable. The judgment provided a thorough analysis of legal provisions and precedents to support its decisions. Case-Laws Income Tax Mon, 15 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104040