https://www.taxtmi.com/caselaws?id=239196 The Tribunal dismissed the appeal, upholding that the respondent's expenditure was genuine and not subject to disallowance under Section 40(a)(ia) of the Income Tax Act, 1961. The Tribunal accepted the respondent's argument that only vehicles were hired, with drivers and fuel expenses being separate. Discrepancies in findings between the assessing officer, Commissioner (Appeals), and the Tribunal were resolved in favor of the respondent, emphasizing the importance of examining the agreements and directly verifying the provision of drivers and fuel. en-us Wed, 09 Oct 2013 00:00:00 +0530 Fri, 08 Nov 2013 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239196 The Tribunal dismissed the appeal, upholding that the respondent's expenditure was genuine and not subject to disallowance under Section 40(a)(ia) of the Income Tax Act, 1961. The Tribunal accepted the respondent's argument that only vehicles were hired, with drivers and fuel expenses being separate. Discrepancies in findings between the assessing officer, Commissioner (Appeals), and the Tribunal were resolved in favor of the respondent, emphasizing the importance of examining the agreements and directly verifying the provision of drivers and fuel. Case-Laws Income Tax Wed, 09 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239196