https://www.taxtmi.com/caselaws?id=383001 The Tribunal upheld the assessing officer's decision to deny deductions under section 184(5) based on the assessee's non-compliance with notices, leading to the dismissal of the appeal challenging the disallowances of interest and salary payments to partners. The Tribunal clarified that section 184(5) disallowances do not apply when the assessment under section 144 is due to the assessing officer's dissatisfaction with the accounts. The appeal was dismissed as lacking merit, affirming the best judgment assessment under section 144. en-us Thu, 02 May 2019 00:00:00 +0530 Sat, 13 Jul 2019 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383001 The Tribunal upheld the assessing officer's decision to deny deductions under section 184(5) based on the assessee's non-compliance with notices, leading to the dismissal of the appeal challenging the disallowances of interest and salary payments to partners. The Tribunal clarified that section 184(5) disallowances do not apply when the assessment under section 144 is due to the assessing officer's dissatisfaction with the accounts. The appeal was dismissed as lacking merit, affirming the best judgment assessment under section 144. Case-Laws Income Tax Thu, 02 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383001