https://www.taxtmi.com/caselaws?id=429198 The ITAT Mumbai directed the AO to delete the disallowance of business expenditure under Section 31(1) of the Income Tax Act, recognizing the genuine nature of the expenses for business purposes. However, the ITAT upheld the dismissal of the deduction under Section 80JJAA, as it was not addressed in the AO's order under Section 143(3) but in a separate appeal. en-us Mon, 19 Sep 2022 00:00:00 +0530 Thu, 20 Oct 2022 08:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429198 The ITAT Mumbai directed the AO to delete the disallowance of business expenditure under Section 31(1) of the Income Tax Act, recognizing the genuine nature of the expenses for business purposes. However, the ITAT upheld the dismissal of the deduction under Section 80JJAA, as it was not addressed in the AO's order under Section 143(3) but in a separate appeal. Case-Laws Income Tax Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429198