https://www.taxtmi.com/caselaws?id=348820 The tribunal upheld the rejection of the ground related to non-service of notice under section 143(2) but directed a reevaluation of the addition of sundry creditors under section 43B due to discrepancies. The tribunal also instructed a reexamination of the nature of unpaid liabilities covered by section 43B. The disallowance of salary expenses was confirmed, citing lack of evidence, and some claims disallowed by the Assessing Officer were partially allowed, stressing the importance of proper documentation and evidence during assessments. The judgment highlighted the necessity of accurate record-keeping and verification in supporting claimed expenses and liabilities. en-us Tue, 05 Sep 2017 00:00:00 +0530 Fri, 29 Sep 2017 11:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348820 The tribunal upheld the rejection of the ground related to non-service of notice under section 143(2) but directed a reevaluation of the addition of sundry creditors under section 43B due to discrepancies. The tribunal also instructed a reexamination of the nature of unpaid liabilities covered by section 43B. The disallowance of salary expenses was confirmed, citing lack of evidence, and some claims disallowed by the Assessing Officer were partially allowed, stressing the importance of proper documentation and evidence during assessments. The judgment highlighted the necessity of accurate record-keeping and verification in supporting claimed expenses and liabilities. Case-Laws Income Tax Tue, 05 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348820