https://www.taxtmi.com/caselaws?id=263284 The Tribunal upheld the CIT(A)'s decisions in both issues, emphasizing the lack of proper reasoning by the AO in making the disallowances and the consistency of past decisions in similar cases. The appeals of the Revenue were dismissed, and the orders were pronounced on 19th August 2015. en-us Wed, 19 Aug 2015 00:00:00 +0530 Mon, 31 Aug 2015 07:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263284 The Tribunal upheld the CIT(A)'s decisions in both issues, emphasizing the lack of proper reasoning by the AO in making the disallowances and the consistency of past decisions in similar cases. The appeals of the Revenue were dismissed, and the orders were pronounced on 19th August 2015. Case-Laws Income Tax Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263284