https://www.taxtmi.com/caselaws?id=385328 The Tribunal partly allowed the appeals, remanding various issues to the AO for fresh adjudication. The decisions stressed the importance of precise documentation and timely submission of supporting evidence. Key matters included the disallowance of interest expenses pre-business activity commencement, restriction of depreciation on electrical installations, addition of interest receivable on FDRs, disallowance of rent expenditure, excess purchase value of goods, foreign travel expenses of directors, TDS non-deduction, and income mismatch adjustments. The Tribunal emphasized the necessity of thorough evidence presentation in tax disputes. en-us Fri, 23 Aug 2019 00:00:00 +0530 Mon, 02 Sep 2019 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385328 The Tribunal partly allowed the appeals, remanding various issues to the AO for fresh adjudication. The decisions stressed the importance of precise documentation and timely submission of supporting evidence. Key matters included the disallowance of interest expenses pre-business activity commencement, restriction of depreciation on electrical installations, addition of interest receivable on FDRs, disallowance of rent expenditure, excess purchase value of goods, foreign travel expenses of directors, TDS non-deduction, and income mismatch adjustments. The Tribunal emphasized the necessity of thorough evidence presentation in tax disputes. Case-Laws Income Tax Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385328