https://www.taxtmi.com/caselaws?id=425300 The Tribunal upheld the relief granted to the assessee by the CIT(A) regarding the disallowance of deduction u/s 80B for A.Y. 2012-13, dismissing the Revenue's appeal. For the disallowance of deduction u/s 35(2AB) for A.Y. 2013-14, the Tribunal accepted the appellant's claim in principle and directed the AO to verify the facts. The issues of amortization of lease charge disallowance and adhoc disallowance of vehicle expenses were resolved in favor of the appellant. The Tribunal allowed the appeal for A.Y. 2012-13 and partly allowed the appeal for A.Y. 2013-14, emphasizing compliance with registration requirements and timely filing of deduction claims. en-us Fri, 15 Jul 2022 00:00:00 +0530 Tue, 19 Jul 2022 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425300 The Tribunal upheld the relief granted to the assessee by the CIT(A) regarding the disallowance of deduction u/s 80B for A.Y. 2012-13, dismissing the Revenue's appeal. For the disallowance of deduction u/s 35(2AB) for A.Y. 2013-14, the Tribunal accepted the appellant's claim in principle and directed the AO to verify the facts. The issues of amortization of lease charge disallowance and adhoc disallowance of vehicle expenses were resolved in favor of the appellant. The Tribunal allowed the appeal for A.Y. 2012-13 and partly allowed the appeal for A.Y. 2013-14, emphasizing compliance with registration requirements and timely filing of deduction claims. Case-Laws Income Tax Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425300