https://www.taxtmi.com/caselaws?id=190658 The Tribunal set aside the CIT(A)'s decision on the prior period expenses and foreign traveling expenses, remanding for fresh consideration due to lack of analysis and evidence. However, the addition under sec. 40A(2)(a) was overturned as the AO failed to prove excessive payment without verifiable evidence. The appeal was partially allowed for statistical purposes, with general and residuary grounds dismissed. en-us Mon, 31 Jan 2011 00:00:00 +0530 Tue, 21 Feb 2017 16:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190658 The Tribunal set aside the CIT(A)'s decision on the prior period expenses and foreign traveling expenses, remanding for fresh consideration due to lack of analysis and evidence. However, the addition under sec. 40A(2)(a) was overturned as the AO failed to prove excessive payment without verifiable evidence. The appeal was partially allowed for statistical purposes, with general and residuary grounds dismissed. Case-Laws Income Tax Mon, 31 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190658