https://www.taxtmi.com/caselaws?id=210049 The appeal under Section 260A of the Income-Tax Act, 1961 was filed by the revenue challenging the disallowance of site, telephone, and vehicle expenses. The Tribunal upheld the decisions of the Commissioner of Income Tax (Appeals), deleting the additions made by the assessing officer. The disallowances were deemed adhoc without sufficient justification, and the revenue failed to prove the non-business nature of the expenses. The Tribunal found no error of law or perversity in the lower authorities' decisions, resulting in the dismissal of the appeal with no substantial question of law for consideration. en-us Wed, 20 Jul 2011 00:00:00 +0530 Fri, 28 Jun 2013 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210049 The appeal under Section 260A of the Income-Tax Act, 1961 was filed by the revenue challenging the disallowance of site, telephone, and vehicle expenses. The Tribunal upheld the decisions of the Commissioner of Income Tax (Appeals), deleting the additions made by the assessing officer. The disallowances were deemed adhoc without sufficient justification, and the revenue failed to prove the non-business nature of the expenses. The Tribunal found no error of law or perversity in the lower authorities' decisions, resulting in the dismissal of the appeal with no substantial question of law for consideration. Case-Laws Income Tax Wed, 20 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210049