https://www.taxtmi.com/caselaws?id=415283 The Tribunal partly allowed the appeal, directing verification of leave encashment expenses and allowing the appeal on disallowance under section 40(a)(ia) and interest expenditure. However, disallowances for material consumption and repairs and maintenance expenses were upheld due to insufficient evidence provided by the assessee. en-us Thu, 30 Sep 2021 00:00:00 +0530 Thu, 02 Dec 2021 08:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415283 The Tribunal partly allowed the appeal, directing verification of leave encashment expenses and allowing the appeal on disallowance under section 40(a)(ia) and interest expenditure. However, disallowances for material consumption and repairs and maintenance expenses were upheld due to insufficient evidence provided by the assessee. Case-Laws Income Tax Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415283