https://www.taxtmi.com/caselaws?id=216193 The Tribunal partially allowed the appeals, directing the AO to reconsider the disallowance of bad debts and section 14A disallowances with instructions to allow submission of additional evidence. Other disallowances, including share issue expenses and rebates claimed, were upheld due to insufficient evidence provided by the assessee. The Tribunal emphasized the need for proper documentation to support the claims made by the assessee. en-us Wed, 13 Jun 2012 00:00:00 +0530 Mon, 27 Aug 2012 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216193 The Tribunal partially allowed the appeals, directing the AO to reconsider the disallowance of bad debts and section 14A disallowances with instructions to allow submission of additional evidence. Other disallowances, including share issue expenses and rebates claimed, were upheld due to insufficient evidence provided by the assessee. The Tribunal emphasized the need for proper documentation to support the claims made by the assessee. Case-Laws Income Tax Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216193