https://www.taxtmi.com/caselaws?id=280524 The Tribunal upheld the CIT(A)'s decisions on both grounds. The addition of Rs. 39,21,960 for financial assistance was disallowed due to lack of evidence that the liability arose during the year. Similarly, the addition of Rs. 80,18,000 for service charges on gunny bags was disallowed as it did not meet the requirements under Section 145A and lacked supporting documentation. en-us Fri, 24 Jun 2016 00:00:00 +0530 Thu, 09 May 2019 05:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280524 The Tribunal upheld the CIT(A)'s decisions on both grounds. The addition of Rs. 39,21,960 for financial assistance was disallowed due to lack of evidence that the liability arose during the year. Similarly, the addition of Rs. 80,18,000 for service charges on gunny bags was disallowed as it did not meet the requirements under Section 145A and lacked supporting documentation. Case-Laws Income Tax Fri, 24 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280524