https://www.taxtmi.com/highlights?id=66544 Addition made u/s 41(1) - Cessation of Liability u/s 41(1) - assessee has never claimed these expenses in its return of income - when no claim has been made by the assessee for the allowance of these expenses that the disallowance so made by the Ld. AO is not warranted and it is directed that the same be deleted. - AT en-us Tue, 15 Nov 2022 09:16:42 +0530 Tue, 15 Nov 2022 09:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66544 Addition made u/s 41(1) - Cessation of Liability u/s 41(1) - assessee has never claimed these expenses in its return of income - when no claim has been made by the assessee for the allowance of these expenses that the disallowance so made by the Ld. AO is not warranted and it is directed that the same be deleted. - AT Highlights Income Tax Tue, 15 Nov 2022 09:16:42 +0530 https://www.taxtmi.com/highlights?id=66544