https://www.taxtmi.com/caselaws?id=347761 The tribunal confirmed the disallowance of a deduction of Rs. 4,00,000 as the advances were not proven to be made in the relevant year. Additionally, the tribunal upheld the disallowance of Rs. 25,29,605 for bad debts and Rs. 20,98,735 for cash expenses due to lack of proper documentation and failure to meet statutory conditions. The tribunal also confirmed the addition of Rs. 31,837 under Section 14A for tax-exempt income. The tribunal partially allowed the appeal, directing further verification by the assessing officer. en-us Wed, 16 Aug 2017 00:00:00 +0530 Mon, 11 Sep 2017 08:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347761 The tribunal confirmed the disallowance of a deduction of Rs. 4,00,000 as the advances were not proven to be made in the relevant year. Additionally, the tribunal upheld the disallowance of Rs. 25,29,605 for bad debts and Rs. 20,98,735 for cash expenses due to lack of proper documentation and failure to meet statutory conditions. The tribunal also confirmed the addition of Rs. 31,837 under Section 14A for tax-exempt income. The tribunal partially allowed the appeal, directing further verification by the assessing officer. Case-Laws Income Tax Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347761