https://www.taxtmi.com/caselaws?id=369137 The Tribunal upheld the disallowance of an insurance premium expense but directed the Assessing Officer to verify the consistency of past claims before allowing the deduction. The claim for tuition fees under section 80C was dismissed as not pressed. The ad-hoc disallowance of maintenance expenses was deemed unsustainable in law and was deleted, allowing the appellant's contention. The Tribunal partly allowed the appeal for statistical purposes, emphasizing the importance of consistency in claiming deductions and adherence to accounting principles for deductions to be allowed. en-us Fri, 05 Oct 2018 00:00:00 +0530 Mon, 22 Oct 2018 09:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369137 The Tribunal upheld the disallowance of an insurance premium expense but directed the Assessing Officer to verify the consistency of past claims before allowing the deduction. The claim for tuition fees under section 80C was dismissed as not pressed. The ad-hoc disallowance of maintenance expenses was deemed unsustainable in law and was deleted, allowing the appellant's contention. The Tribunal partly allowed the appeal for statistical purposes, emphasizing the importance of consistency in claiming deductions and adherence to accounting principles for deductions to be allowed. Case-Laws Income Tax Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369137