https://www.taxtmi.com/caselaws?id=243063 The Tribunal allowed the Miscellaneous Application, directing the AO to delete the addition of Rs.1,00,000 as an enhancement by the ld. CIT(A). This decision clarified that the disallowed expenditure was not intended to reduce income from other sources but to ensure necessary expenditure was incurred. The typographical error in the order, stating the disallowed amount as Rs.1,00,000 instead of Rs.18,75,068, was rectified. The Tribunal upheld the assessee's appeal, emphasizing the specific allowance of expenditure for determining income from other sources. en-us Wed, 24 Jul 2013 00:00:00 +0530 Sat, 25 Jan 2014 18:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243063 The Tribunal allowed the Miscellaneous Application, directing the AO to delete the addition of Rs.1,00,000 as an enhancement by the ld. CIT(A). This decision clarified that the disallowed expenditure was not intended to reduce income from other sources but to ensure necessary expenditure was incurred. The typographical error in the order, stating the disallowed amount as Rs.1,00,000 instead of Rs.18,75,068, was rectified. The Tribunal upheld the assessee's appeal, emphasizing the specific allowance of expenditure for determining income from other sources. Case-Laws Income Tax Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243063