https://www.taxtmi.com/highlights?id=67983 Disallowance of transport expenses - Estimation of income by applying the results for the second (subsequent) year, liable to be estimated, to the first year. That would be putting the cart before the horse. There has been clearly no adjudication by the ld. CIT(A) qua the disallowance of transport expenditure, made by the AO u/s. 37(1). - AT en-us Tue, 31 Jan 2023 21:31:36 +0530 Tue, 31 Jan 2023 21:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67983 Disallowance of transport expenses - Estimation of income by applying the results for the second (subsequent) year, liable to be estimated, to the first year. That would be putting the cart before the horse. There has been clearly no adjudication by the ld. CIT(A) qua the disallowance of transport expenditure, made by the AO u/s. 37(1). - AT Highlights Income Tax Tue, 31 Jan 2023 21:31:36 +0530 https://www.taxtmi.com/highlights?id=67983