https://www.taxtmi.com/caselaws?id=333785 The Tribunal partly allowed the appeals for A.Y. 2009-10 and A.Y. 2010-11, directing the Assessing Officer (AO) to reconsider certain disallowances. Notably, the Tribunal ruled against the additional disallowance under Rule 8D for Section 14A expenses, allowed commission payment to a Director for extra services, and required independent verification for transport charges. The Tribunal also emphasized the importance of evidence and proper satisfaction before disallowing expenses, and upheld the principle of natural justice by deleting enhancements without notice. en-us Wed, 14 Sep 2016 00:00:00 +0530 Mon, 24 Oct 2016 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333785 The Tribunal partly allowed the appeals for A.Y. 2009-10 and A.Y. 2010-11, directing the Assessing Officer (AO) to reconsider certain disallowances. Notably, the Tribunal ruled against the additional disallowance under Rule 8D for Section 14A expenses, allowed commission payment to a Director for extra services, and required independent verification for transport charges. The Tribunal also emphasized the importance of evidence and proper satisfaction before disallowing expenses, and upheld the principle of natural justice by deleting enhancements without notice. Case-Laws Income Tax Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333785