https://www.taxtmi.com/caselaws?id=362201 The Appellate Tribunal allowed the assessee's appeal, directing the Assessing Officer to delete the disallowances under section 40A(2)(b) for purchases made from a sister concern and for various expenses including telephone, motor cycle, travelling, and staff welfare expenses. The Tribunal emphasized the importance of proper examination and concrete evidence before disallowing expenses or making additions under the Income-tax Act, noting the lack of specific instances and proper consideration of quality variations in the goods purchased. en-us Thu, 08 Mar 2018 00:00:00 +0530 Thu, 21 Jun 2018 06:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362201 The Appellate Tribunal allowed the assessee's appeal, directing the Assessing Officer to delete the disallowances under section 40A(2)(b) for purchases made from a sister concern and for various expenses including telephone, motor cycle, travelling, and staff welfare expenses. The Tribunal emphasized the importance of proper examination and concrete evidence before disallowing expenses or making additions under the Income-tax Act, noting the lack of specific instances and proper consideration of quality variations in the goods purchased. Case-Laws Income Tax Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362201