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    <title>2022 (2) TMI 593 - ITAT PUNE</title>
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    <description>The appeal was dismissed in its entirety, with all grounds decided against the appellant. The delay in filing the appeal was condoned, but the disallowances of rent, advertisement, security expenses, interest on excise duty, and interest for delay in TDS payment were upheld. The appellant failed to provide sufficient evidence to support the expenses claimed, leading to the unfavorable outcome.</description>
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      <description>The appeal was dismissed in its entirety, with all grounds decided against the appellant. The delay in filing the appeal was condoned, but the disallowances of rent, advertisement, security expenses, interest on excise duty, and interest for delay in TDS payment were upheld. The appellant failed to provide sufficient evidence to support the expenses claimed, leading to the unfavorable outcome.</description>
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