https://www.taxtmi.com/caselaws?id=392498 The appellate tribunal partially allowed both appeals, directing the deletion of the ad hoc additions on service charges and revising the disallowances on vehicle and telephone expenses based on specific reasoning and limitations. The judgment emphasized the necessity of concrete evidence and specific defects to justify such additions or disallowances, referencing past decisions and legal precedents to support its findings. en-us Tue, 18 Feb 2020 00:00:00 +0530 Fri, 21 Feb 2020 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392498 The appellate tribunal partially allowed both appeals, directing the deletion of the ad hoc additions on service charges and revising the disallowances on vehicle and telephone expenses based on specific reasoning and limitations. The judgment emphasized the necessity of concrete evidence and specific defects to justify such additions or disallowances, referencing past decisions and legal precedents to support its findings. Case-Laws Income Tax Tue, 18 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392498