https://www.taxtmi.com/caselaws?id=327830 The Tribunal upheld the CIT(A)'s decision to restrict the disallowance of salary expenses to Rs. 5 lakhs, concluding that the Assessing Officer's disallowance lacked specific evidence of bogus payments. The deletion of Rs. 5,84,071/- disallowance of advertisement expenses under Section 40(a)(ia) was supported, as it was deemed inapplicable to charitable trusts. Most unvouched expenses were allowed by the CIT(A) except for 1/10th of vehicle expenses. The recommendation to withdraw registration under Section 12AA was rejected, as the trust's income application met the required percentage after adjustments. The Tribunal dismissed both parties' appeals, affirming the CIT(A)'s decisions. en-us Wed, 11 May 2016 00:00:00 +0530 Fri, 20 May 2016 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327830 The Tribunal upheld the CIT(A)'s decision to restrict the disallowance of salary expenses to Rs. 5 lakhs, concluding that the Assessing Officer's disallowance lacked specific evidence of bogus payments. The deletion of Rs. 5,84,071/- disallowance of advertisement expenses under Section 40(a)(ia) was supported, as it was deemed inapplicable to charitable trusts. Most unvouched expenses were allowed by the CIT(A) except for 1/10th of vehicle expenses. The recommendation to withdraw registration under Section 12AA was rejected, as the trust's income application met the required percentage after adjustments. The Tribunal dismissed both parties' appeals, affirming the CIT(A)'s decisions. Case-Laws Income Tax Wed, 11 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327830