https://www.taxtmi.com/caselaws?id=179233 The Tribunal partly allowed the Revenue's appeals for both assessment years, confirming some deletions by the CIT(A) and remanding other issues back to the Assessing Officer for fresh consideration based on detailed guidelines provided. The Tribunal upheld the deletion of interest expenditure disallowance but remanded the issue of administrative expenses for fresh determination. Additionally, the Tribunal reversed the CIT(A)'s decision regarding the deletion of commission payments and depreciation on a vehicle, restoring the Assessing Officer's disallowances due to deficiencies in documentation and proof of delivery. en-us Mon, 23 Dec 2013 00:00:00 +0530 Tue, 23 Aug 2016 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179233 The Tribunal partly allowed the Revenue's appeals for both assessment years, confirming some deletions by the CIT(A) and remanding other issues back to the Assessing Officer for fresh consideration based on detailed guidelines provided. The Tribunal upheld the deletion of interest expenditure disallowance but remanded the issue of administrative expenses for fresh determination. Additionally, the Tribunal reversed the CIT(A)'s decision regarding the deletion of commission payments and depreciation on a vehicle, restoring the Assessing Officer's disallowances due to deficiencies in documentation and proof of delivery. Case-Laws Income Tax Mon, 23 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179233