https://www.taxtmi.com/caselaws?id=424106 The appeal was allowed by the Tribunal after condoning the delay in filing due to COVID-19 restrictions. Various disallowances made by the Assessing Officer were challenged, with some being partially upheld and others reversed. The disallowance of motor car expenses was partly confirmed, while telephone expenses and general expenses were partly allowed based on actual expenditure. Interest disallowances were deleted, and business promotion expenses were reversed. The Tribunal directed the Revenue to rectify the income computation, and the appeal was partly allowed based on these findings. en-us Wed, 15 Jun 2022 00:00:00 +0530 Wed, 22 Jun 2022 09:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424106 The appeal was allowed by the Tribunal after condoning the delay in filing due to COVID-19 restrictions. Various disallowances made by the Assessing Officer were challenged, with some being partially upheld and others reversed. The disallowance of motor car expenses was partly confirmed, while telephone expenses and general expenses were partly allowed based on actual expenditure. Interest disallowances were deleted, and business promotion expenses were reversed. The Tribunal directed the Revenue to rectify the income computation, and the appeal was partly allowed based on these findings. Case-Laws Income Tax Wed, 15 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424106