https://www.taxtmi.com/caselaws?id=221695 The ITAT partly allowed the appeal, directing the A.O. to delete the disallowance of prior period expenses related to ESIC payments, citing section 43B. The disallowance of miscellaneous expenses was reduced from Rs. 1,80,000 to Rs. 25,000, acknowledging the nature of expenses. Specific expenses disallowed were directed to be restricted to lower amounts for each category, considering the circumstances. en-us Fri, 27 Jan 2012 00:00:00 +0530 Mon, 25 Mar 2013 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221695 The ITAT partly allowed the appeal, directing the A.O. to delete the disallowance of prior period expenses related to ESIC payments, citing section 43B. The disallowance of miscellaneous expenses was reduced from Rs. 1,80,000 to Rs. 25,000, acknowledging the nature of expenses. Specific expenses disallowed were directed to be restricted to lower amounts for each category, considering the circumstances. Case-Laws Income Tax Fri, 27 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221695