https://www.taxtmi.com/caselaws?id=240397 The Tribunal upheld the CIT(A)'s decision to delete disallowances for course execution charges and franchisee management fees. It found the Assessing Officer's disallowances unjustified as the expenses were genuine and all necessary details were provided by the assessee. The Tribunal also rejected the department's argument regarding the acceptance of additional evidence, stating that all details were submitted during the assessment proceedings. The appeal was dismissed on November 20, 2013. en-us Wed, 20 Nov 2013 00:00:00 +0530 Tue, 03 Dec 2013 06:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240397 The Tribunal upheld the CIT(A)'s decision to delete disallowances for course execution charges and franchisee management fees. It found the Assessing Officer's disallowances unjustified as the expenses were genuine and all necessary details were provided by the assessee. The Tribunal also rejected the department's argument regarding the acceptance of additional evidence, stating that all details were submitted during the assessment proceedings. The appeal was dismissed on November 20, 2013. Case-Laws Income Tax Wed, 20 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240397