https://www.taxtmi.com/caselaws?id=437767 The Tribunal allowed the appeal of the assessee, holding that the Centralized Processing Centre (CPC) exceeded its jurisdiction in disallowing the expenditure towards Club subscription fees and Club services. The Tribunal emphasized that the expenses were not inherently personal and should not have been disallowed based solely on the auditor's recommendation. Consequently, the disallowance of Rs.4,47,990/- was deleted, and the assessee's appeal was upheld. en-us Thu, 13 Apr 2023 00:00:00 +0530 Mon, 15 May 2023 08:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437767 The Tribunal allowed the appeal of the assessee, holding that the Centralized Processing Centre (CPC) exceeded its jurisdiction in disallowing the expenditure towards Club subscription fees and Club services. The Tribunal emphasized that the expenses were not inherently personal and should not have been disallowed based solely on the auditor's recommendation. Consequently, the disallowance of Rs.4,47,990/- was deleted, and the assessee's appeal was upheld. Case-Laws Income Tax Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437767