https://www.taxtmi.com/caselaws?id=279220 The ITAT upheld the CIT(A)'s decisions on various tax issues, dismissing the revenue's appeal and partially allowing the assessee's appeal. The disallowance of expenses without documentary evidence, deduction under Section 80-IA(4), and management charges to a sister concern were upheld. However, the treatment of advance against transmission charges as income was ruled in favor of the assessee. The ITAT emphasized consistency with past judgments and reasonable disallowances based on evidence. en-us Wed, 31 Oct 2018 00:00:00 +0530 Fri, 08 Mar 2019 06:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279220 The ITAT upheld the CIT(A)'s decisions on various tax issues, dismissing the revenue's appeal and partially allowing the assessee's appeal. The disallowance of expenses without documentary evidence, deduction under Section 80-IA(4), and management charges to a sister concern were upheld. However, the treatment of advance against transmission charges as income was ruled in favor of the assessee. The ITAT emphasized consistency with past judgments and reasonable disallowances based on evidence. Case-Laws Income Tax Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279220