https://www.taxtmi.com/caselaws?id=286364 The Tribunal upheld the deletion of disallowance of freight expenses and interest expenses by the CIT(A) due to timely TDS deposits. The enhancement of freight expenses was also rejected as there was no contract necessitating TDS deduction. Ad hoc disallowance of car expenses and depreciation was upheld for insufficient details. However, the disallowance of bad debts was overturned, clarifying the business purpose of advances. The ad hoc disallowance of telephone, vehicle, and traveling expenses was confirmed due to incomplete information. The Tribunal dismissed the Revenue's appeals and partially allowed the assessee's cross-objections in one case, while rejecting them in another. en-us Thu, 06 Oct 2016 00:00:00 +0530 Wed, 26 Feb 2020 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286364 The Tribunal upheld the deletion of disallowance of freight expenses and interest expenses by the CIT(A) due to timely TDS deposits. The enhancement of freight expenses was also rejected as there was no contract necessitating TDS deduction. Ad hoc disallowance of car expenses and depreciation was upheld for insufficient details. However, the disallowance of bad debts was overturned, clarifying the business purpose of advances. The ad hoc disallowance of telephone, vehicle, and traveling expenses was confirmed due to incomplete information. The Tribunal dismissed the Revenue's appeals and partially allowed the assessee's cross-objections in one case, while rejecting them in another. Case-Laws Income Tax Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286364