https://www.taxtmi.com/caselaws?id=396457 The Tribunal allowed the appeal, directing the AO to delete the disallowance of miscellaneous expenses amounting to Rs. 2,77,418 due to practical difficulties faced by the appellant in maintaining vouchers for expenses in remote areas. Regarding the disallowance of puja expenses of Rs. 1,65,308, the Tribunal allowed 90% of the expenses, recognizing their importance to the business, but directed 10% to be disallowed for revenue loss prevention. The appeal was partly allowed, with the judgment pronounced on 30 June 2020 by Shri A. T. Varkey, JM. en-us Tue, 30 Jun 2020 00:00:00 +0530 Tue, 22 Sep 2020 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396457 The Tribunal allowed the appeal, directing the AO to delete the disallowance of miscellaneous expenses amounting to Rs. 2,77,418 due to practical difficulties faced by the appellant in maintaining vouchers for expenses in remote areas. Regarding the disallowance of puja expenses of Rs. 1,65,308, the Tribunal allowed 90% of the expenses, recognizing their importance to the business, but directed 10% to be disallowed for revenue loss prevention. The appeal was partly allowed, with the judgment pronounced on 30 June 2020 by Shri A. T. Varkey, JM. Case-Laws Income Tax Tue, 30 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396457