https://www.taxtmi.com/caselaws?id=404394 The Appellate Tribunal allowed the appeal, directing the deletion of the disallowance of Rs. 20,89,501 related to excess shortage/breakage due to product expiry. The Tribunal emphasized the genuine nature of the loss and the absence of revenue generation from the expired goods, leading to the decision to allow the claim in full. en-us Fri, 22 Jan 2021 00:00:00 +0530 Tue, 23 Feb 2021 09:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404394 The Appellate Tribunal allowed the appeal, directing the deletion of the disallowance of Rs. 20,89,501 related to excess shortage/breakage due to product expiry. The Tribunal emphasized the genuine nature of the loss and the absence of revenue generation from the expired goods, leading to the decision to allow the claim in full. Case-Laws Income Tax Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404394