https://www.taxtmi.com/caselaws?id=416869 The Appellate Tribunal directed the Assessing Officer to allow payments of statutory dues, TDS payable, and employee's provident fund contributions in the year they were actually made after verification by the assessee with necessary evidence. The Tribunal emphasized the need for verification of actual payments and adherence to legal provisions, partially dismissing the appeal regarding ad-hoc disallowances on vehicle and telephone expenses based on reasonable grounds considering personal usage factors. en-us Thu, 09 Dec 2021 00:00:00 +0530 Mon, 10 Jan 2022 09:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416869 The Appellate Tribunal directed the Assessing Officer to allow payments of statutory dues, TDS payable, and employee's provident fund contributions in the year they were actually made after verification by the assessee with necessary evidence. The Tribunal emphasized the need for verification of actual payments and adherence to legal provisions, partially dismissing the appeal regarding ad-hoc disallowances on vehicle and telephone expenses based on reasonable grounds considering personal usage factors. Case-Laws Income Tax Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416869