https://www.taxtmi.com/caselaws?id=242734 The Tribunal upheld the CIT(A)'s decisions to delete expenses amounting to Rs.9,23,100/- for AY 2005-06 under section 40(a)(ia) of the Income Tax Act and additions for AY 2007-08, 2008-09, and 2009-10 related to provisions for incentives to drivers. The Revenue's appeals were dismissed as the Tribunal found in favor of the assessee, emphasizing the lack of proof regarding the applicability of relevant tax provisions and supporting the CIT(A)'s orders based on previous Tribunal decisions. en-us Fri, 19 Jul 2013 00:00:00 +0530 Sun, 19 Jan 2014 09:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242734 The Tribunal upheld the CIT(A)'s decisions to delete expenses amounting to Rs.9,23,100/- for AY 2005-06 under section 40(a)(ia) of the Income Tax Act and additions for AY 2007-08, 2008-09, and 2009-10 related to provisions for incentives to drivers. The Revenue's appeals were dismissed as the Tribunal found in favor of the assessee, emphasizing the lack of proof regarding the applicability of relevant tax provisions and supporting the CIT(A)'s orders based on previous Tribunal decisions. Case-Laws Income Tax Fri, 19 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242734