https://www.taxtmi.com/caselaws?id=271416 The Tribunal partly allowed the appeal, ruling in favor of the assessee regarding the addition under section 69A for assets inherited from the mother and the disallowance of car expenses, depreciation on the car, and telephone expenses. The Tribunal upheld the validity of the WILL despite lack of attestation, emphasizing the importance of fulfilling essential elements for a valid WILL. Additionally, the Tribunal found no concrete evidence for the disallowances made by the AO and deleted them, highlighting the necessity of substantiated claims for expense disallowances. en-us Fri, 04 Dec 2015 00:00:00 +0530 Thu, 04 Feb 2016 07:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271416 The Tribunal partly allowed the appeal, ruling in favor of the assessee regarding the addition under section 69A for assets inherited from the mother and the disallowance of car expenses, depreciation on the car, and telephone expenses. The Tribunal upheld the validity of the WILL despite lack of attestation, emphasizing the importance of fulfilling essential elements for a valid WILL. Additionally, the Tribunal found no concrete evidence for the disallowances made by the AO and deleted them, highlighting the necessity of substantiated claims for expense disallowances. Case-Laws Income Tax Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271416