https://www.taxtmi.com/caselaws?id=207056 The ITAT upheld the Ld. Commissioner's decision to delete the addition under section 199 of the IT Act, as the receipts were properly accounted for and not contractual. Regarding the disallowance under section 40A(3) of the IT Act, the ITAT upheld the Ld. Commissioner's decision that payments were justified under Rule 6DD. The Ld. Commissioner's deletion of interest disallowance under section 36(1)(iii) was remitted for re-examination. Disallowances of vehicle expenses and depreciation were confirmed due to lack of evidence for exclusive business use. Disallowances of telephone and traveling expenses were partially reduced due to incomplete details and personal use. The ITAT partly allowed the revenue's appeal and dismissed the assessee's cross objection. en-us Fri, 03 Dec 2010 00:00:00 +0530 Sat, 26 Nov 2011 08:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207056 The ITAT upheld the Ld. Commissioner's decision to delete the addition under section 199 of the IT Act, as the receipts were properly accounted for and not contractual. Regarding the disallowance under section 40A(3) of the IT Act, the ITAT upheld the Ld. Commissioner's decision that payments were justified under Rule 6DD. The Ld. Commissioner's deletion of interest disallowance under section 36(1)(iii) was remitted for re-examination. Disallowances of vehicle expenses and depreciation were confirmed due to lack of evidence for exclusive business use. Disallowances of telephone and traveling expenses were partially reduced due to incomplete details and personal use. The ITAT partly allowed the revenue's appeal and dismissed the assessee's cross objection. Case-Laws Income Tax Fri, 03 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207056