https://www.taxtmi.com/caselaws?id=395046 The appeal was partly allowed for statistical purposes, with several matters set aside to the Assessing Officer (AO) for further examination. The Tribunal emphasized that technicality should not override substantial justice and directed the AO to verify evidence thoroughly in assessing various expenses, interest disallowances, and salary expenses. The disallowance of rent expenses was deleted as the premises were used for business purposes. The disallowance of travel expenses, prior period expenses, and TDS-related disallowance were upheld due to lack of substantiating evidence. en-us Fri, 28 Feb 2020 00:00:00 +0530 Mon, 04 May 2020 12:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395046 The appeal was partly allowed for statistical purposes, with several matters set aside to the Assessing Officer (AO) for further examination. The Tribunal emphasized that technicality should not override substantial justice and directed the AO to verify evidence thoroughly in assessing various expenses, interest disallowances, and salary expenses. The disallowance of rent expenses was deleted as the premises were used for business purposes. The disallowance of travel expenses, prior period expenses, and TDS-related disallowance were upheld due to lack of substantiating evidence. Case-Laws Income Tax Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395046