https://www.taxtmi.com/caselaws?id=311014 ITAT PUNE allowed the assessee's appeal partially. The tribunal accepted the entire service charges claim, rejecting the Revenue's argument and maintaining judicial consistency with previous years. For travelling expenditure, while accepting the claim in principle, the tribunal disallowed 10% on estimation basis due to incomplete reconciliation between expenses and business requirements, particularly regarding family members' travel. The tribunal allowed depreciation on coolers, finding no justification for different treatment compared to previous years where identical claims were accepted. The assessee succeeded on service charges and depreciation issues, with 90% success on travelling expenses. en-us Fri, 29 Apr 2022 00:00:00 +0530 Wed, 13 Mar 2024 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311014 ITAT PUNE allowed the assessee's appeal partially. The tribunal accepted the entire service charges claim, rejecting the Revenue's argument and maintaining judicial consistency with previous years. For travelling expenditure, while accepting the claim in principle, the tribunal disallowed 10% on estimation basis due to incomplete reconciliation between expenses and business requirements, particularly regarding family members' travel. The tribunal allowed depreciation on coolers, finding no justification for different treatment compared to previous years where identical claims were accepted. The assessee succeeded on service charges and depreciation issues, with 90% success on travelling expenses. Case-Laws Income Tax Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311014