https://www.taxtmi.com/caselaws?id=331223 The ITAT upheld the disallowance of Rs. 52,201 under 'Subscription & Donation' and partially upheld the disallowance under 'Carriage Outward', reducing it to Rs. 50,000. However, it reversed the CIT(A)'s enhancements related to 'Home Biri Labour' expenses, finding them to be based on estimates without sufficient evidence. The appeal was partly allowed, with specific directions to the AO. en-us Thu, 30 Jun 2016 00:00:00 +0530 Wed, 17 Aug 2016 09:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331223 The ITAT upheld the disallowance of Rs. 52,201 under 'Subscription & Donation' and partially upheld the disallowance under 'Carriage Outward', reducing it to Rs. 50,000. However, it reversed the CIT(A)'s enhancements related to 'Home Biri Labour' expenses, finding them to be based on estimates without sufficient evidence. The appeal was partly allowed, with specific directions to the AO. Case-Laws Income Tax Thu, 30 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331223