https://www.taxtmi.com/caselaws?id=375501 The appeal filed by the assessee was allowed, and the disallowance made under Section 40A(2)(a) of the Income Tax Act was deleted. The tribunal found that the Assessing Officer failed to substantiate the claim of excessive remuneration and noted that the payment had been consistent and accepted in previous assessments. The tribunal emphasized the need for concrete evidence to support disallowances and upheld the principle of judicial consistency. en-us Tue, 15 Jan 2019 00:00:00 +0530 Tue, 19 Feb 2019 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375501 The appeal filed by the assessee was allowed, and the disallowance made under Section 40A(2)(a) of the Income Tax Act was deleted. The tribunal found that the Assessing Officer failed to substantiate the claim of excessive remuneration and noted that the payment had been consistent and accepted in previous assessments. The tribunal emphasized the need for concrete evidence to support disallowances and upheld the principle of judicial consistency. Case-Laws Income Tax Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375501