https://www.taxtmi.com/caselaws?id=234058 Society charges on premises let out on leave and licence were treated as not deductible, following the Tribunal's view in the assessee's own earlier year. Generator running expenses were allowed only partly, with the disallowance confined beyond the amount already voluntarily disallowed, in view of abnormal diesel claims and verification concerns. An ad hoc 5% disallowance from conveyance, order booking, repairs and maintenance, staff welfare and administrative expenses was upheld because the payments were largely cash-based and supported by self-made vouchers. The section 14A read with Rule 8D issue was remanded for fresh adjudication after a reasoned order and opportunity to both sides. en-us Wed, 22 May 2013 00:00:00 +0530 Mon, 27 May 2013 07:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234058 Society charges on premises let out on leave and licence were treated as not deductible, following the Tribunal's view in the assessee's own earlier year. Generator running expenses were allowed only partly, with the disallowance confined beyond the amount already voluntarily disallowed, in view of abnormal diesel claims and verification concerns. An ad hoc 5% disallowance from conveyance, order booking, repairs and maintenance, staff welfare and administrative expenses was upheld because the payments were largely cash-based and supported by self-made vouchers. The section 14A read with Rule 8D issue was remanded for fresh adjudication after a reasoned order and opportunity to both sides. Case-Laws Income Tax Wed, 22 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234058