https://www.taxtmi.com/caselaws?id=191961 The Tribunal remanded the matter to the AO for reconsideration of the disallowed deduction for outstanding leave salary expenses, based on the retrospective application of the second proviso to section 43B. The addition for unexplained loans and interest was upheld for creditors lacking evidence. Disallowances for outstanding salary, telephone expenses, interest on loans, belated PF payments, and differences in receipts were adjusted based on evidence and legal precedents. The deletion of an ad-hoc addition for office expenses was upheld, and the disallowance for vehicle expenses was reduced. The appeal of the assessee was partly allowed, and the Departmental appeal was dismissed. en-us Fri, 22 Jan 2010 00:00:00 +0530 Fri, 05 May 2017 16:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191961 The Tribunal remanded the matter to the AO for reconsideration of the disallowed deduction for outstanding leave salary expenses, based on the retrospective application of the second proviso to section 43B. The addition for unexplained loans and interest was upheld for creditors lacking evidence. Disallowances for outstanding salary, telephone expenses, interest on loans, belated PF payments, and differences in receipts were adjusted based on evidence and legal precedents. The deletion of an ad-hoc addition for office expenses was upheld, and the disallowance for vehicle expenses was reduced. The appeal of the assessee was partly allowed, and the Departmental appeal was dismissed. Case-Laws Income Tax Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191961