https://www.taxtmi.com/caselaws?id=358212 The appeal was partly allowed concerning the disallowance of expenses on an ad-hoc basis, with the Tribunal reducing the disallowance from 10% to 5% due to lack of proper justification by the Assessing Officer. The disallowance related to non-deduction of TDS under section 40(a)(ia) was dismissed as not pressed by the assessee. Regarding the unexplained cash credit under section 69C, the CIT(A) deleted certain additions but directed further verification of interest provision claims by the AO. The Tribunal instructed the AO to investigate the interest claims, setting aside the issue for verification, and partly allowed the appeal for statistical purposes. en-us Wed, 04 Apr 2018 00:00:00 +0530 Sat, 07 Apr 2018 07:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358212 The appeal was partly allowed concerning the disallowance of expenses on an ad-hoc basis, with the Tribunal reducing the disallowance from 10% to 5% due to lack of proper justification by the Assessing Officer. The disallowance related to non-deduction of TDS under section 40(a)(ia) was dismissed as not pressed by the assessee. Regarding the unexplained cash credit under section 69C, the CIT(A) deleted certain additions but directed further verification of interest provision claims by the AO. The Tribunal instructed the AO to investigate the interest claims, setting aside the issue for verification, and partly allowed the appeal for statistical purposes. Case-Laws Income Tax Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358212