https://www.taxtmi.com/caselaws?id=301513 The ITAT upheld the CIT(A)'s decision to delete disallowances on provident fund contribution, travelling expenses, and repair expenses due to insufficient justifications by the Assessing Officer. The Revenue's appeal was dismissed, affirming the CIT(A)'s order under Section 143(3) for the year 2007-08. The decision was based on a Supreme Court ruling regarding the retrospective amendment to Section 43B from April 1, 1988, ensuring uniformity in payments. en-us Fri, 08 Jun 2012 00:00:00 +0530 Thu, 07 Apr 2022 11:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301513 The ITAT upheld the CIT(A)'s decision to delete disallowances on provident fund contribution, travelling expenses, and repair expenses due to insufficient justifications by the Assessing Officer. The Revenue's appeal was dismissed, affirming the CIT(A)'s order under Section 143(3) for the year 2007-08. The decision was based on a Supreme Court ruling regarding the retrospective amendment to Section 43B from April 1, 1988, ensuring uniformity in payments. Case-Laws Income Tax Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301513