https://www.taxtmi.com/caselaws?id=379817 The Appellate Tribunal ITAT Mumbai ruled in favor of the assessee on multiple issues. It directed the Assessing Officer to delete the addition of un-reconciled AIR entries, recompute depreciation on computer peripherals, delete the disallowance of bad debts, and reconsider the deduction claim under section 35AD. The Tribunal emphasized the importance of proper evidence and legal precedents in making such determinations, ultimately allowing the assessee's appeals on these matters. en-us Fri, 03 May 2019 00:00:00 +0530 Tue, 07 May 2019 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379817 The Appellate Tribunal ITAT Mumbai ruled in favor of the assessee on multiple issues. It directed the Assessing Officer to delete the addition of un-reconciled AIR entries, recompute depreciation on computer peripherals, delete the disallowance of bad debts, and reconsider the deduction claim under section 35AD. The Tribunal emphasized the importance of proper evidence and legal precedents in making such determinations, ultimately allowing the assessee's appeals on these matters. Case-Laws Income Tax Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379817