https://www.taxtmi.com/caselaws?id=250163 The ITAT partially allowed the assessee's appeal, directing re-verification by the AO on various disallowances including charges under section 194C and expenses under section 40(a)(ia). The adhoc disallowance of mobile and vehicle expenses was upheld. The claim under section 80P(2)(vi) was restored for examination by the AO. The judgment emphasized the necessity of thorough verification and correct application of tax provisions in assessments. en-us Wed, 23 Jul 2014 00:00:00 +0530 Tue, 05 Aug 2014 01:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250163 The ITAT partially allowed the assessee's appeal, directing re-verification by the AO on various disallowances including charges under section 194C and expenses under section 40(a)(ia). The adhoc disallowance of mobile and vehicle expenses was upheld. The claim under section 80P(2)(vi) was restored for examination by the AO. The judgment emphasized the necessity of thorough verification and correct application of tax provisions in assessments. Case-Laws Income Tax Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250163