https://www.taxtmi.com/caselaws?id=432196 The Income Tax Appellate Tribunal, Chandigarh, allowed the appeal of the assessee, deleting the disallowance of expenses incurred on electricity. The Tribunal considered the ongoing nature of the business, supported by allowed expenses and evidence of payments to the electricity corporation. The Tribunal found the disallowed expenses unsustainable, overturning the decision of the First Appellate Authority and the Assessing Officer. The order was pronounced in Open Court on 15th December 2022. en-us Thu, 15 Dec 2022 00:00:00 +0530 Fri, 30 Dec 2022 09:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432196 The Income Tax Appellate Tribunal, Chandigarh, allowed the appeal of the assessee, deleting the disallowance of expenses incurred on electricity. The Tribunal considered the ongoing nature of the business, supported by allowed expenses and evidence of payments to the electricity corporation. The Tribunal found the disallowed expenses unsustainable, overturning the decision of the First Appellate Authority and the Assessing Officer. The order was pronounced in Open Court on 15th December 2022. Case-Laws Income Tax Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432196