https://www.taxtmi.com/caselaws?id=365719 The Tribunal partially allowed the appeal. The disallowance under Section 40A(3) was deleted as the payments were made under business expediency and fell under the exceptions of Rule 6DD(k). Concerning conveyance expenses, the Tribunal allowed 75% of the claimed expenses, restricting the disallowance to 25% due to the absence of vouchers. en-us Fri, 03 Aug 2018 00:00:00 +0530 Wed, 22 Aug 2018 08:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365719 The Tribunal partially allowed the appeal. The disallowance under Section 40A(3) was deleted as the payments were made under business expediency and fell under the exceptions of Rule 6DD(k). Concerning conveyance expenses, the Tribunal allowed 75% of the claimed expenses, restricting the disallowance to 25% due to the absence of vouchers. Case-Laws Income Tax Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365719