https://www.taxtmi.com/caselaws?id=351861 The appellant successfully challenged the disallowance under 'Certified Data Purchase' as the Tribunal accepted the genuineness of the expenditure, leading to a favorable outcome for the assessee on the first issue. Regarding the disallowance of salary and wages expenditure, the matter was remanded for reassessment due to insufficient evidence provided by the Assessing Officer, granting the assessee an opportunity to present additional proof. The disallowance of referral fees was overturned based on detailed evidence supporting the expenditure, resulting in a partial allowance of the appeal in favor of the assessee. en-us Fri, 24 Nov 2017 00:00:00 +0530 Sat, 02 Dec 2017 10:11:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351861 The appellant successfully challenged the disallowance under 'Certified Data Purchase' as the Tribunal accepted the genuineness of the expenditure, leading to a favorable outcome for the assessee on the first issue. Regarding the disallowance of salary and wages expenditure, the matter was remanded for reassessment due to insufficient evidence provided by the Assessing Officer, granting the assessee an opportunity to present additional proof. The disallowance of referral fees was overturned based on detailed evidence supporting the expenditure, resulting in a partial allowance of the appeal in favor of the assessee. Case-Laws Income Tax Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351861