https://www.taxtmi.com/caselaws?id=433270 The Appellate Tribunal partly allowed the appeal by the assessee. The disallowance of office expenses was upheld as the assessee failed to provide sufficient evidence of business purpose. However, the disallowance of drug analysis expenses was deleted as the vouchers provided contained necessary details. The Tribunal deemed the penalty proceedings premature and dismissed the issue under section 271(1)(c). en-us Tue, 24 Jan 2023 00:00:00 +0530 Wed, 25 Jan 2023 08:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433270 The Appellate Tribunal partly allowed the appeal by the assessee. The disallowance of office expenses was upheld as the assessee failed to provide sufficient evidence of business purpose. However, the disallowance of drug analysis expenses was deleted as the vouchers provided contained necessary details. The Tribunal deemed the penalty proceedings premature and dismissed the issue under section 271(1)(c). Case-Laws Income Tax Tue, 24 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433270