https://www.taxtmi.com/caselaws?id=441475 The appeal by the assessee against the order of the ld. CIT(A) for the assessment year 2012-2013, delayed by 711 days, was condoned due to valid reasons. The Tribunal allowed certain expenses related to commission income from West Coast Paper Mills, including unloading of material, local taxi expenses, and meals and snacks expenses, as essential for business operations. However, tips and miscellaneous expenses were disallowed. The appeal was partly allowed, with specific expenses being allowed and disallowed based on their necessity and relevance to the business. en-us Mon, 07 Aug 2023 00:00:00 +0530 Wed, 09 Aug 2023 07:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441475 The appeal by the assessee against the order of the ld. CIT(A) for the assessment year 2012-2013, delayed by 711 days, was condoned due to valid reasons. The Tribunal allowed certain expenses related to commission income from West Coast Paper Mills, including unloading of material, local taxi expenses, and meals and snacks expenses, as essential for business operations. However, tips and miscellaneous expenses were disallowed. The appeal was partly allowed, with specific expenses being allowed and disallowed based on their necessity and relevance to the business. Case-Laws Income Tax Mon, 07 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441475