https://www.taxtmi.com/caselaws?id=757320 The ITAT Pune 'C' bench upheld the disallowance of provisions for Freight and Material Handling Charges amounting to Rs. 16,27,824/- and IT Support Expenses totaling Rs. 48,08,167/-. The assessee failed to establish a scientific basis for these provisions, as required for allowable expenditures, leading to the dismissal of Ground No. 9. en-us Tue, 20 Aug 2024 00:00:00 +0530 Wed, 21 Aug 2024 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757320 The ITAT Pune 'C' bench upheld the disallowance of provisions for Freight and Material Handling Charges amounting to Rs. 16,27,824/- and IT Support Expenses totaling Rs. 48,08,167/-. The assessee failed to establish a scientific basis for these provisions, as required for allowable expenditures, leading to the dismissal of Ground No. 9. Case-Laws Income Tax Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757320