https://www.taxtmi.com/caselaws?id=422880 The Tribunal allowed the appeal of the assessee, directing the deletion of disallowances related to site expenses, office expenses, transportation expenses, miscellaneous expenses written off, subscription and donation, balances written off, and interest on delayed payment of tax. The Tribunal also instructed the AO to verify the write-off of gratuity and leave encashment and allow the deduction if found genuine, emphasizing that the disallowances were arbitrary and lacked proper substantiation. en-us Mon, 18 Apr 2022 00:00:00 +0530 Mon, 27 Jun 2022 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422880 The Tribunal allowed the appeal of the assessee, directing the deletion of disallowances related to site expenses, office expenses, transportation expenses, miscellaneous expenses written off, subscription and donation, balances written off, and interest on delayed payment of tax. The Tribunal also instructed the AO to verify the write-off of gratuity and leave encashment and allow the deduction if found genuine, emphasizing that the disallowances were arbitrary and lacked proper substantiation. Case-Laws Income Tax Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422880