https://www.taxtmi.com/caselaws?id=372740 The Tribunal partly allowed the assessee's appeals and dismissed the revenue's cross appeal. The Tribunal set aside the enhancement of income by the CIT(A), rejection of books of account, and disallowance of service tax. It upheld the CIT(A)'s decision on disallowance under Section 40(a)(ia) with a restriction. The disallowance of deductions made by clients was sent back for verification. The disallowance of employees' contribution to PF and ESI was allowed, and the disallowance of interest on interest-free advances was deleted. The challenge to the validity of the notice issued under Section 143(2) was dismissed. en-us Fri, 21 Dec 2018 00:00:00 +0530 Thu, 24 Jan 2019 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372740 The Tribunal partly allowed the assessee's appeals and dismissed the revenue's cross appeal. The Tribunal set aside the enhancement of income by the CIT(A), rejection of books of account, and disallowance of service tax. It upheld the CIT(A)'s decision on disallowance under Section 40(a)(ia) with a restriction. The disallowance of deductions made by clients was sent back for verification. The disallowance of employees' contribution to PF and ESI was allowed, and the disallowance of interest on interest-free advances was deleted. The challenge to the validity of the notice issued under Section 143(2) was dismissed. Case-Laws Income Tax Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372740