https://www.taxtmi.com/caselaws?id=263457 The Tribunal partly allowed the appeals, deleting the addition concerning reimbursement of advertisement expenses as Section 194C was deemed inapplicable. However, the additions related to building maintenance expenditure, unaccounted income from HDFC Bank, and excess credits in the partner's account were upheld due to insufficient evidence and explanations provided by the assessee. The judgment highlighted the necessity of substantiating claims with proper documentation. en-us Mon, 24 Aug 2015 00:00:00 +0530 Thu, 03 Sep 2015 07:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263457 The Tribunal partly allowed the appeals, deleting the addition concerning reimbursement of advertisement expenses as Section 194C was deemed inapplicable. However, the additions related to building maintenance expenditure, unaccounted income from HDFC Bank, and excess credits in the partner's account were upheld due to insufficient evidence and explanations provided by the assessee. The judgment highlighted the necessity of substantiating claims with proper documentation. Case-Laws Income Tax Mon, 24 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263457