https://www.taxtmi.com/caselaws?id=344180 The ITAT allowed the appeal, directing the AO to delete the addition of Rs. 62,91,279 under Section 68 of the Income Tax Act, 1961, and the disallowance of Rs. 1,39,297 claimed as Mould Repairs and Maintenance Expenses. The ITAT emphasized the significance of concrete evidence, accepted the documentary evidence provided by the assessee, and considered the consistent treatment of expenses in other assessment years. en-us Thu, 08 Jun 2017 00:00:00 +0530 Sat, 10 Jun 2017 05:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344180 The ITAT allowed the appeal, directing the AO to delete the addition of Rs. 62,91,279 under Section 68 of the Income Tax Act, 1961, and the disallowance of Rs. 1,39,297 claimed as Mould Repairs and Maintenance Expenses. The ITAT emphasized the significance of concrete evidence, accepted the documentary evidence provided by the assessee, and considered the consistent treatment of expenses in other assessment years. Case-Laws Income Tax Thu, 08 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344180