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    <title>2023 (3) TMI 1204 - ITAT KOLKATA</title>
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    <description>The Tribunal found in favor of the assessee, setting aside the arbitrary and erroneous orders by lower authorities. The disallowances of 20% of total claims on various grounds were deemed unjustified, as the assessee provided evidence and justifications for the expenses incurred. The Tribunal deleted the total additions made by the Assessing Officer, allowing the appeal of the assessee and dismissing the cross-appeal of the revenue.</description>
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      <description>The Tribunal found in favor of the assessee, setting aside the arbitrary and erroneous orders by lower authorities. The disallowances of 20% of total claims on various grounds were deemed unjustified, as the assessee provided evidence and justifications for the expenses incurred. The Tribunal deleted the total additions made by the Assessing Officer, allowing the appeal of the assessee and dismissing the cross-appeal of the revenue.</description>
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