https://www.taxtmi.com/caselaws?id=253910 The Tribunal partially allowed the appeal, determining that the disallowances under sections 40A(3) and 37(1) were unwarranted as the appellant had not claimed the expenditures. It emphasized that reimbursements should not be treated as revenue receipts and disallowances cannot be made without claimed expenditures. The Tribunal criticized the CIT(A) for relying on irrelevant material and found errors in the Assessing Officer's and CIT(A)'s reasoning, concluding that the orders were flawed. en-us Fri, 22 Aug 2014 00:00:00 +0530 Mon, 08 Dec 2014 08:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253910 The Tribunal partially allowed the appeal, determining that the disallowances under sections 40A(3) and 37(1) were unwarranted as the appellant had not claimed the expenditures. It emphasized that reimbursements should not be treated as revenue receipts and disallowances cannot be made without claimed expenditures. The Tribunal criticized the CIT(A) for relying on irrelevant material and found errors in the Assessing Officer's and CIT(A)'s reasoning, concluding that the orders were flawed. Case-Laws Income Tax Fri, 22 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253910