https://www.taxtmi.com/caselaws?id=419524 The ITAT ruled in favor of the assessee, deleting the disallowances of expenses incurred on LFR and Cash Handling Charges, as well as other additions made by the AO. This decision reduced the total income assessed against the returned income. The ITAT emphasized that disallowances cannot be sustained if the payee has included the sum in their return of income and paid tax, citing previous judgments and consistent views in similar cases. en-us Fri, 25 Feb 2022 00:00:00 +0530 Mon, 14 Mar 2022 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419524 The ITAT ruled in favor of the assessee, deleting the disallowances of expenses incurred on LFR and Cash Handling Charges, as well as other additions made by the AO. This decision reduced the total income assessed against the returned income. The ITAT emphasized that disallowances cannot be sustained if the payee has included the sum in their return of income and paid tax, citing previous judgments and consistent views in similar cases. Case-Laws Income Tax Fri, 25 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419524