https://www.taxtmi.com/caselaws?id=437818 The Tribunal partially allowed the appeal, directing the AO to delete the disallowances of depreciation and director remuneration due to temporary business suspension not justifying deductions denial. However, the lump sum expenses disallowance was upheld as the assessee did not contest self-made vouchers. The Tribunal referenced case law to support its decision, emphasizing that temporary business lulls do not warrant deduction disallowances. en-us Wed, 05 Apr 2023 00:00:00 +0530 Tue, 16 May 2023 08:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437818 The Tribunal partially allowed the appeal, directing the AO to delete the disallowances of depreciation and director remuneration due to temporary business suspension not justifying deductions denial. However, the lump sum expenses disallowance was upheld as the assessee did not contest self-made vouchers. The Tribunal referenced case law to support its decision, emphasizing that temporary business lulls do not warrant deduction disallowances. Case-Laws Income Tax Wed, 05 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437818