https://www.taxtmi.com/caselaws?id=406133 The Tribunal allowed the appeal of the assessee, directing the deletion of disallowances for Diwali expenses, general cartage expenses, material shifting expenses, and miscellaneous expenses. The disallowance of repairs & maintenance expenses was partly allowed, with a reduced amount based on the nature of expenses and reasoning provided. The Tribunal deemed the disallowances to be ad-hoc without evidence of non-business expenses, justifying the deletion of the disallowances. en-us Tue, 30 Mar 2021 00:00:00 +0530 Wed, 07 Apr 2021 09:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406133 The Tribunal allowed the appeal of the assessee, directing the deletion of disallowances for Diwali expenses, general cartage expenses, material shifting expenses, and miscellaneous expenses. The disallowance of repairs & maintenance expenses was partly allowed, with a reduced amount based on the nature of expenses and reasoning provided. The Tribunal deemed the disallowances to be ad-hoc without evidence of non-business expenses, justifying the deletion of the disallowances. Case-Laws Income Tax Tue, 30 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406133