https://www.taxtmi.com/caselaws?id=367898 The HC upheld the Tribunal's deletion of a 50% disallowance under s.37 for repair and maintenance expenses, observing the Tribunal and CIT(A) relied on documents showing vendors' PANs and replies by the assessee. Although copies of some relied documents were not placed on record, the HC found no perversity or factual error in the appellate findings and concluded no substantial question of law arose, dismissing challenge to the deletion. en-us Mon, 17 Sep 2018 00:00:00 +0530 Wed, 17 Sep 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367898 The HC upheld the Tribunal's deletion of a 50% disallowance under s.37 for repair and maintenance expenses, observing the Tribunal and CIT(A) relied on documents showing vendors' PANs and replies by the assessee. Although copies of some relied documents were not placed on record, the HC found no perversity or factual error in the appellate findings and concluded no substantial question of law arose, dismissing challenge to the deletion. Case-Laws Income Tax Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367898