https://www.taxtmi.com/caselaws?id=434003 The bench ruled in favor of the appellant, a non-resident company, in the appeal against the Ld. Commissioner of Income Tax (Appeals) order disallowing engineering expenses under Section 40(a)(i). The court found the Tax Authorities' emphasis on time log sheets for engineers unjustified, as evidence from debit notes sufficiently supported the expenses. The decision favored the appellant, partially allowing the appeal for one assessment year and dismissing it for another, emphasizing the importance of engineering expenses for project execution. en-us Mon, 13 Feb 2023 00:00:00 +0530 Tue, 14 Feb 2023 09:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434003 The bench ruled in favor of the appellant, a non-resident company, in the appeal against the Ld. Commissioner of Income Tax (Appeals) order disallowing engineering expenses under Section 40(a)(i). The court found the Tax Authorities' emphasis on time log sheets for engineers unjustified, as evidence from debit notes sufficiently supported the expenses. The decision favored the appellant, partially allowing the appeal for one assessment year and dismissing it for another, emphasizing the importance of engineering expenses for project execution. Case-Laws Income Tax Mon, 13 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434003