https://www.taxtmi.com/caselaws?id=368842 The High Court upheld the Tribunal's decision to delete the ad hoc disallowance of expenditure claimed on repair and maintenance of a hotel for the Assessment Year 2003-2004. The Court found the Tribunal's findings to be factual and not perverse, noting the evidence provided by the respondent-assessee, including PAN, invoices, and ledger accounts. The Court referenced a similar dismissal of an appeal by the Revenue for a subsequent assessment year, leading to the dismissal of the present appeal challenging the ad hoc disallowance, with no order as to costs. en-us Fri, 05 Oct 2018 00:00:00 +0530 Mon, 15 Oct 2018 14:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368842 The High Court upheld the Tribunal's decision to delete the ad hoc disallowance of expenditure claimed on repair and maintenance of a hotel for the Assessment Year 2003-2004. The Court found the Tribunal's findings to be factual and not perverse, noting the evidence provided by the respondent-assessee, including PAN, invoices, and ledger accounts. The Court referenced a similar dismissal of an appeal by the Revenue for a subsequent assessment year, leading to the dismissal of the present appeal challenging the ad hoc disallowance, with no order as to costs. Case-Laws Income Tax Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368842