https://www.taxtmi.com/caselaws?id=386904 The ITAT upheld the CIT(A)'s decision, dismissing the Revenue's appeal and affirming the allowance of expenses claimed by the Assessee for travelling, legal charges, and maintenance. The Tribunal found that the expenses were essential for business purposes, supported by relevant documentation, and incurred in accordance with contractual obligations, thus qualifying as revenue expenditure necessary for the Assessee's business operations. en-us Fri, 09 Aug 2019 00:00:00 +0530 Fri, 11 Oct 2019 13:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386904 The ITAT upheld the CIT(A)'s decision, dismissing the Revenue's appeal and affirming the allowance of expenses claimed by the Assessee for travelling, legal charges, and maintenance. The Tribunal found that the expenses were essential for business purposes, supported by relevant documentation, and incurred in accordance with contractual obligations, thus qualifying as revenue expenditure necessary for the Assessee's business operations. Case-Laws Income Tax Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386904