https://www.taxtmi.com/caselaws?id=430292 The ITAT Delhi allowed the appellant's appeal in a case concerning disallowances under sections 43B and 40A(7) for the assessment year 2015-16. The disallowance under section 43B was deleted as the actual disallowable amount had been correctly added back by the assessee, contrary to the reliance on tax audit report figures by the authorities. Additionally, the disallowance under section 40A(7) for gratuity provision was deemed unwarranted due to incorrect interpretations of the tax audit report, leading to the appeal being allowed on this ground. The general grounds of appeal were not specifically addressed, and the decision was rendered on November 2, 2022. en-us Wed, 02 Nov 2022 00:00:00 +0530 Wed, 16 Nov 2022 08:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430292 The ITAT Delhi allowed the appellant's appeal in a case concerning disallowances under sections 43B and 40A(7) for the assessment year 2015-16. The disallowance under section 43B was deleted as the actual disallowable amount had been correctly added back by the assessee, contrary to the reliance on tax audit report figures by the authorities. Additionally, the disallowance under section 40A(7) for gratuity provision was deemed unwarranted due to incorrect interpretations of the tax audit report, leading to the appeal being allowed on this ground. The general grounds of appeal were not specifically addressed, and the decision was rendered on November 2, 2022. Case-Laws Income Tax Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430292