https://www.taxtmi.com/caselaws?id=391371 The Tribunal upheld the decisions of the Commissioner (Appeals) in a case involving disallowance of advances to employees for travelling expenses and deletion of disallowances under section 40(a)(ia) for various expenditures. The Tribunal found that the provision for travelling expenses had crystallized during the year and that the disallowances under section 40(a)(ia) were not sustainable based on factual verification and certificates provided by the department. The Tribunal dismissed the Revenue's appeal, affirming the decisions in favor of the assessee. en-us Wed, 30 Oct 2019 00:00:00 +0530 Mon, 27 Jan 2020 05:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391371 The Tribunal upheld the decisions of the Commissioner (Appeals) in a case involving disallowance of advances to employees for travelling expenses and deletion of disallowances under section 40(a)(ia) for various expenditures. The Tribunal found that the provision for travelling expenses had crystallized during the year and that the disallowances under section 40(a)(ia) were not sustainable based on factual verification and certificates provided by the department. The Tribunal dismissed the Revenue's appeal, affirming the decisions in favor of the assessee. Case-Laws Income Tax Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391371