https://www.taxtmi.com/caselaws?id=215833 The tribunal ruled in favor of the assessee, emphasizing the importance of proving the excessive or unreasonable nature of shared expenses before disallowing them under Section 40A(2)(a). The tribunal found no grounds to sustain any portion of the disallowance, ultimately allowing the assessee's appeal and dismissing the revenue's appeal. en-us Wed, 27 Jun 2012 00:00:00 +0530 Mon, 20 Aug 2012 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215833 The tribunal ruled in favor of the assessee, emphasizing the importance of proving the excessive or unreasonable nature of shared expenses before disallowing them under Section 40A(2)(a). The tribunal found no grounds to sustain any portion of the disallowance, ultimately allowing the assessee's appeal and dismissing the revenue's appeal. Case-Laws Income Tax Wed, 27 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215833