https://www.taxtmi.com/caselaws?id=247425 The Tribunal upheld the disallowance of Rs. 3,00,000 under section 40A(2)(b) and Rs. 15,00,000 under section 35 of the Income Tax Act, 1961, in the case. The appeal of the Assessee was dismissed, with the Tribunal finding insufficient evidence to support the claimed expenses and agreeing with the lower authorities' decisions. The order was pronounced in Open Court on 29-04-2014. en-us Tue, 29 Apr 2014 00:00:00 +0530 Mon, 12 May 2014 10:04:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247425 The Tribunal upheld the disallowance of Rs. 3,00,000 under section 40A(2)(b) and Rs. 15,00,000 under section 35 of the Income Tax Act, 1961, in the case. The appeal of the Assessee was dismissed, with the Tribunal finding insufficient evidence to support the claimed expenses and agreeing with the lower authorities' decisions. The order was pronounced in Open Court on 29-04-2014. Case-Laws Income Tax Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247425