https://www.taxtmi.com/caselaws?id=329666 The Tribunal allowed the appeals for statistical purposes due to insufficient substantiation of expenses for business purposes by the assessee. The matters were remanded to the Assessing Officer for fresh determinations based on complete evidence provided by the assessee, emphasizing the importance of complying with Section 37(1) of the Income Tax Act and the need for thorough scrutiny of claims with proper evidence. en-us Mon, 06 Jun 2016 00:00:00 +0530 Wed, 06 Jul 2016 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329666 The Tribunal allowed the appeals for statistical purposes due to insufficient substantiation of expenses for business purposes by the assessee. The matters were remanded to the Assessing Officer for fresh determinations based on complete evidence provided by the assessee, emphasizing the importance of complying with Section 37(1) of the Income Tax Act and the need for thorough scrutiny of claims with proper evidence. Case-Laws Income Tax Mon, 06 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329666