https://www.taxtmi.com/caselaws?id=387631 The Tribunal upheld the validity of reopening the assessment under Section 147 of the IT Act, finding it based on factual details of cash expenditures exceeding Rs. 20,000, not merely audit opinion. The disallowance of taxi fare and dish installation charges under Section 40A(3) was upheld as not essential for the business. The Tribunal directed the AO to verify if dish installation charges were incurred in remote areas without banking facilities. The Miscellaneous Application was partly allowed, with the order pronounced on 20/05/2019. en-us Mon, 20 May 2019 00:00:00 +0530 Sat, 26 Oct 2019 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387631 The Tribunal upheld the validity of reopening the assessment under Section 147 of the IT Act, finding it based on factual details of cash expenditures exceeding Rs. 20,000, not merely audit opinion. The disallowance of taxi fare and dish installation charges under Section 40A(3) was upheld as not essential for the business. The Tribunal directed the AO to verify if dish installation charges were incurred in remote areas without banking facilities. The Miscellaneous Application was partly allowed, with the order pronounced on 20/05/2019. Case-Laws Income Tax Mon, 20 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387631