https://www.taxtmi.com/caselaws?id=427356 The ITAT dismissed the Revenue's appeal, upholding the decisions of the ld. CIT(A) for Assessment Year 2014-15. The disallowance of Rs. 40,45,470 claimed as Service Tax payment was deleted, clarifying that it was an allowable liability for the assessee. Additionally, the disallowance of Rs. 4,07,09,028 for consumption of food and beverages was partially accepted, with a sustained addition of Rs. 2,03,54,514. The ITAT acknowledged the challenges in maintaining quantitative details for perishable items and declined to interfere with the upheld disallowance amount. The judgment was pronounced on 01.09.2022. en-us Thu, 01 Sep 2022 00:00:00 +0530 Wed, 07 Sep 2022 06:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427356 The ITAT dismissed the Revenue's appeal, upholding the decisions of the ld. CIT(A) for Assessment Year 2014-15. The disallowance of Rs. 40,45,470 claimed as Service Tax payment was deleted, clarifying that it was an allowable liability for the assessee. Additionally, the disallowance of Rs. 4,07,09,028 for consumption of food and beverages was partially accepted, with a sustained addition of Rs. 2,03,54,514. The ITAT acknowledged the challenges in maintaining quantitative details for perishable items and declined to interfere with the upheld disallowance amount. The judgment was pronounced on 01.09.2022. Case-Laws Income Tax Thu, 01 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427356