https://www.taxtmi.com/caselaws?id=339489 The Tribunal upheld the CIT(A)'s decisions to restrict disallowances on fuel and hammali expenses, as well as deletion of loading vehicle expenses addition, due to lack of proper evidence and logical reasoning by the AO. Additionally, the Tribunal confirmed the CIT(A)'s deletion of the addition under section 36(1)(va) for late PF contribution, following a High Court decision that deemed the contribution allowable under section 43B of the IT Act. The Revenue's appeal was dismissed, affirming the CIT(A)'s rulings on the disputed expenses and additions. en-us Tue, 21 Feb 2017 00:00:00 +0530 Thu, 28 Feb 2019 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339489 The Tribunal upheld the CIT(A)'s decisions to restrict disallowances on fuel and hammali expenses, as well as deletion of loading vehicle expenses addition, due to lack of proper evidence and logical reasoning by the AO. Additionally, the Tribunal confirmed the CIT(A)'s deletion of the addition under section 36(1)(va) for late PF contribution, following a High Court decision that deemed the contribution allowable under section 43B of the IT Act. The Revenue's appeal was dismissed, affirming the CIT(A)'s rulings on the disputed expenses and additions. Case-Laws Income Tax Tue, 21 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339489