https://www.taxtmi.com/caselaws?id=285996 The ITAT partially allowed the appeal by directing the deletion of the adhoc disallowance of administrative expenses due to lack of specific defects in evidence. However, the disallowance of electricity expenses under section 40A(3) of the IT Act was confirmed as the company did not qualify for exemption under Rule 6DD(b) of the Income-tax Rules 1962. The judgment provided detailed reasoning based on the law's provisions and presented facts. en-us Mon, 15 May 2017 00:00:00 +0530 Fri, 07 Feb 2020 09:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285996 The ITAT partially allowed the appeal by directing the deletion of the adhoc disallowance of administrative expenses due to lack of specific defects in evidence. However, the disallowance of electricity expenses under section 40A(3) of the IT Act was confirmed as the company did not qualify for exemption under Rule 6DD(b) of the Income-tax Rules 1962. The judgment provided detailed reasoning based on the law's provisions and presented facts. Case-Laws Income Tax Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285996