https://www.taxtmi.com/caselaws?id=219740 The tribunal partially allowed the assessee's appeal, confirming some disallowances while reducing others. It overturned the disallowance related to the advance electricity payment and the addition for presumed discounts. The tribunal held that the liability for the electricity expense had arisen during the relevant year, making it deductible. It also determined that certain payments were not subject to tax deduction at source. Additionally, the tribunal reduced the disallowance of hospital maintenance expenses and rejected the addition based on presumed discounts. en-us Fri, 01 Jun 2012 00:00:00 +0530 Sat, 15 Dec 2012 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219740 The tribunal partially allowed the assessee's appeal, confirming some disallowances while reducing others. It overturned the disallowance related to the advance electricity payment and the addition for presumed discounts. The tribunal held that the liability for the electricity expense had arisen during the relevant year, making it deductible. It also determined that certain payments were not subject to tax deduction at source. Additionally, the tribunal reduced the disallowance of hospital maintenance expenses and rejected the addition based on presumed discounts. Case-Laws Income Tax Fri, 01 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219740