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    <title>2017 (8) TMI 337 - ITAT DELHI</title>
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    <description>The Tribunal overturned the adhoc disallowance of expenses incurred on incentives to drivers, amounting to Rs. 16,01,438. The disallowance was based on lack of verifiability due to cash transactions. The Tribunal found the expenses legitimate, supported by proper documentation and previous acceptance in assessments. The payments aimed to ensure timely delivery of goods, crucial for the transportation service. With increased turnover indicating business growth, the Tribunal deemed the disallowance unjustified and ruled in favor of the assessee, allowing the appeal.</description>
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      <title>2017 (8) TMI 337 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=346279</link>
      <description>The Tribunal overturned the adhoc disallowance of expenses incurred on incentives to drivers, amounting to Rs. 16,01,438. The disallowance was based on lack of verifiability due to cash transactions. The Tribunal found the expenses legitimate, supported by proper documentation and previous acceptance in assessments. The payments aimed to ensure timely delivery of goods, crucial for the transportation service. With increased turnover indicating business growth, the Tribunal deemed the disallowance unjustified and ruled in favor of the assessee, allowing the appeal.</description>
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      <pubDate>Thu, 27 Apr 2017 00:00:00 +0530</pubDate>
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