https://www.taxtmi.com/caselaws?id=181547 The appeals filed by the assessee against the order of CIT(A) for the assessment years 2007-08 and 2008-09 were successful. The disallowance of expenses related to electricity and telephone bills for the assessment year 2007-08 was deemed unjustified as the expenses were genuine. Similarly, the disallowance of contributions to LIC under "Group Gratuity-cum Life Assurance Policy" for both years was overturned, with the Tribunal holding that the payments were legitimate business deductions. Consequently, the lower authorities' decisions to decline the claims were found to be without merit. en-us Wed, 27 Feb 2013 00:00:00 +0530 Tue, 19 Apr 2016 17:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181547 The appeals filed by the assessee against the order of CIT(A) for the assessment years 2007-08 and 2008-09 were successful. The disallowance of expenses related to electricity and telephone bills for the assessment year 2007-08 was deemed unjustified as the expenses were genuine. Similarly, the disallowance of contributions to LIC under "Group Gratuity-cum Life Assurance Policy" for both years was overturned, with the Tribunal holding that the payments were legitimate business deductions. Consequently, the lower authorities' decisions to decline the claims were found to be without merit. Case-Laws Income Tax Wed, 27 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181547