https://www.taxtmi.com/caselaws?id=386140 The Tribunal partially allowed the appeals, directing the AO to re-examine certain issues and provide opportunities for the assessee to submit necessary evidence. Disallowances under Sections 40A(3) and 40(a)(ia) were reduced, while additions under Section 68 were partly confirmed. The disallowance of vehicle and telephone/mobile expenses was dismissed. The Tribunal set aside some issues for verification and further examination by the AO. Overall, the appeals were partly allowed for statistical purposes, with instructions for reassessment on specific matters. en-us Fri, 20 Sep 2019 00:00:00 +0530 Sat, 21 Sep 2019 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386140 The Tribunal partially allowed the appeals, directing the AO to re-examine certain issues and provide opportunities for the assessee to submit necessary evidence. Disallowances under Sections 40A(3) and 40(a)(ia) were reduced, while additions under Section 68 were partly confirmed. The disallowance of vehicle and telephone/mobile expenses was dismissed. The Tribunal set aside some issues for verification and further examination by the AO. Overall, the appeals were partly allowed for statistical purposes, with instructions for reassessment on specific matters. Case-Laws Income Tax Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386140