https://www.taxtmi.com/caselaws?id=244205 The court ruled in favor of the assessee on various issues, including disallowance under section 40 A(2)(b) and addition of bad debts under section 36(2). Deductions under sections 80-I and 80 HH for profit-making units were allowed. However, rent paid for the guest house and disallowance on discount claims were either ruled in favor of the revenue or sent back for verification. The court also found that the addition of expenses on maintenance of the guest house lacked evidentiary support. Overall, most issues were decided in favor of the assessee, with exceptions as noted. en-us Wed, 12 Feb 2014 00:00:00 +0530 Wed, 20 Aug 2014 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244205 The court ruled in favor of the assessee on various issues, including disallowance under section 40 A(2)(b) and addition of bad debts under section 36(2). Deductions under sections 80-I and 80 HH for profit-making units were allowed. However, rent paid for the guest house and disallowance on discount claims were either ruled in favor of the revenue or sent back for verification. The court also found that the addition of expenses on maintenance of the guest house lacked evidentiary support. Overall, most issues were decided in favor of the assessee, with exceptions as noted. Case-Laws Income Tax Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244205