https://www.taxtmi.com/caselaws?id=282413 The ITAT upheld the CIT(A)'s decision to delete additions on account of employee contributions to Provident Fund, ESIC, and Family Pension, as timely payments were made. The deletion of clinical support expenses and expenses incurred in cash was also upheld due to lack of evidence. The ITAT directed a fresh examination of disallowed expenses. General grounds raised by the revenue were not specifically addressed, resulting in a partial allowance of the appeal with no cost order. The judgment emphasized timely payments, past precedents, lack of new evidence, and detailed examination of expenses for a fair outcome. en-us Thu, 10 Jan 2019 00:00:00 +0530 Wed, 07 Aug 2019 08:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282413 The ITAT upheld the CIT(A)'s decision to delete additions on account of employee contributions to Provident Fund, ESIC, and Family Pension, as timely payments were made. The deletion of clinical support expenses and expenses incurred in cash was also upheld due to lack of evidence. The ITAT directed a fresh examination of disallowed expenses. General grounds raised by the revenue were not specifically addressed, resulting in a partial allowance of the appeal with no cost order. The judgment emphasized timely payments, past precedents, lack of new evidence, and detailed examination of expenses for a fair outcome. Case-Laws Income Tax Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282413