https://www.taxtmi.com/caselaws?id=419108 The Tribunal allowed the appeal, holding that the delay in filing was condoned due to sufficient cause. Regarding the disallowance of repair expenses under section 40A(3) of the Income Tax Act, the Tribunal found in favor of the assessee, accepting that the expenses were incurred by the driver as an agent, exempt under Rule 6DD(k) of the IT Rules. The Tribunal set aside the previous orders, directing the removal of the disallowance of &8377; 69,500. en-us Fri, 25 Feb 2022 00:00:00 +0530 Wed, 02 Mar 2022 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419108 The Tribunal allowed the appeal, holding that the delay in filing was condoned due to sufficient cause. Regarding the disallowance of repair expenses under section 40A(3) of the Income Tax Act, the Tribunal found in favor of the assessee, accepting that the expenses were incurred by the driver as an agent, exempt under Rule 6DD(k) of the IT Rules. The Tribunal set aside the previous orders, directing the removal of the disallowance of &8377; 69,500. Case-Laws Income Tax Fri, 25 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419108