https://www.taxtmi.com/caselaws?id=353776 The Tribunal partly allowed the appeal, ruling in favor of the appellant on the issues of rejection of books of accounts, disallowance under section 40(a)(ia), and disallowance of service tax under section 43B of the Income Tax Act, 1961. The Tribunal held that once income is estimated post-rejection of books, no further disallowance is warranted under section 40(a)(ia). The decision referenced legal provisions and case law to support its findings, ultimately directing the Assessing Officer to verify facts and partly allowing the appellant's claims. en-us Mon, 08 Jan 2018 00:00:00 +0530 Fri, 12 Jan 2018 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353776 The Tribunal partly allowed the appeal, ruling in favor of the appellant on the issues of rejection of books of accounts, disallowance under section 40(a)(ia), and disallowance of service tax under section 43B of the Income Tax Act, 1961. The Tribunal held that once income is estimated post-rejection of books, no further disallowance is warranted under section 40(a)(ia). The decision referenced legal provisions and case law to support its findings, ultimately directing the Assessing Officer to verify facts and partly allowing the appellant's claims. Case-Laws Income Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353776