https://www.taxtmi.com/caselaws?id=376659 The Tribunal partially allowed the appeal against the disallowance of prior period expenses for the Assessment Year 2002-03. It determined that certain expenses related to previous years but crystallized and were determined in the current year were allowable. Specific claims, such as lease rent and rectified billing errors from previous years, were accepted as valid expenses. The Tribunal allowed some claims, like INR 7,94,439, and disallowed others, like INR 16,70,798, based on the evidence and nature of the expenditures provided. en-us Mon, 10 Dec 2018 00:00:00 +0530 Thu, 14 Mar 2019 09:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376659 The Tribunal partially allowed the appeal against the disallowance of prior period expenses for the Assessment Year 2002-03. It determined that certain expenses related to previous years but crystallized and were determined in the current year were allowable. Specific claims, such as lease rent and rectified billing errors from previous years, were accepted as valid expenses. The Tribunal allowed some claims, like INR 7,94,439, and disallowed others, like INR 16,70,798, based on the evidence and nature of the expenditures provided. Case-Laws Income Tax Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376659