https://www.taxtmi.com/caselaws?id=280487 The Tribunal upheld the decision of the Ld. CIT(A) and dismissed the appeal regarding the provision for service charges on gunny bags. It was determined that the provision was not allowable under Section 145 A of the Income Tax Act as the liability was not established, and the expenses were not proven to have been actually incurred. The Tribunal emphasized the necessity of supporting documentation for expenses and highlighted that without a clear liability or basis for the provision, it could not be considered deductible. en-us Tue, 14 Jun 2016 00:00:00 +0530 Tue, 07 May 2019 23:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280487 The Tribunal upheld the decision of the Ld. CIT(A) and dismissed the appeal regarding the provision for service charges on gunny bags. It was determined that the provision was not allowable under Section 145 A of the Income Tax Act as the liability was not established, and the expenses were not proven to have been actually incurred. The Tribunal emphasized the necessity of supporting documentation for expenses and highlighted that without a clear liability or basis for the provision, it could not be considered deductible. Case-Laws Income Tax Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280487