https://www.taxtmi.com/caselaws?id=409594 The appeal filed by the assessee was allowed by the Tribunal, despite a delay of 78 days in filing. The Tribunal condoned the delay and proceeded to hear the appeal. Regarding the disallowance of expenses incurred by the assessee, the Assessing Officer initially disallowed 10% of the expenses due to lack of proper documentation. The CIT(A) upheld the disallowance, but the Tribunal reduced it to 5% based on a previous decision. Consequently, the Tribunal directed the Assessing Officer to disallow only 5% of the total expenses, and the order was pronounced on 08/06/2021. en-us Tue, 08 Jun 2021 00:00:00 +0530 Mon, 12 Jul 2021 21:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409594 The appeal filed by the assessee was allowed by the Tribunal, despite a delay of 78 days in filing. The Tribunal condoned the delay and proceeded to hear the appeal. Regarding the disallowance of expenses incurred by the assessee, the Assessing Officer initially disallowed 10% of the expenses due to lack of proper documentation. The CIT(A) upheld the disallowance, but the Tribunal reduced it to 5% based on a previous decision. Consequently, the Tribunal directed the Assessing Officer to disallow only 5% of the total expenses, and the order was pronounced on 08/06/2021. Case-Laws Income Tax Tue, 08 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409594