https://www.taxtmi.com/caselaws?id=406743 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision to dismiss the appellant's appeal regarding the disallowance of pond and farm maintenance expenses totaling Rs. 20.21 crores under sections 40A(3) and 40(a)(ia) of the IT Act for the assessment year 2012-13. The appellant's failure to provide supporting documentation and evidence throughout the proceedings led to the dismissal of the appeal. The Tribunal found no merit in the appellant's argument and concluded that the expenses were rightly disallowed. The appeal was dismissed on 9th April 2021 in Chennai. en-us Fri, 09 Apr 2021 00:00:00 +0530 Thu, 22 Apr 2021 08:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406743 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision to dismiss the appellant's appeal regarding the disallowance of pond and farm maintenance expenses totaling Rs. 20.21 crores under sections 40A(3) and 40(a)(ia) of the IT Act for the assessment year 2012-13. The appellant's failure to provide supporting documentation and evidence throughout the proceedings led to the dismissal of the appeal. The Tribunal found no merit in the appellant's argument and concluded that the expenses were rightly disallowed. The appeal was dismissed on 9th April 2021 in Chennai. Case-Laws Income Tax Fri, 09 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406743