https://www.taxtmi.com/caselaws?id=459098 A disallowance of part of the assessee's manpower and establishment expenditure, based on rental income and alleged non-business activities, was challenged as unsupported by evidence. The appellate authorities held the disallowance was made on surmises and conjectures and accepted the assessee's challenge to the assessment order. The Delhi HC found no perversity in those concurrent findings and declined to take a different view on the material before it. No substantial question of law arose, and the disallowance was not interfered with. en-us Tue, 11 Dec 2007 00:00:00 +0530 Sat, 30 Nov 2024 11:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459098 A disallowance of part of the assessee's manpower and establishment expenditure, based on rental income and alleged non-business activities, was challenged as unsupported by evidence. The appellate authorities held the disallowance was made on surmises and conjectures and accepted the assessee's challenge to the assessment order. The Delhi HC found no perversity in those concurrent findings and declined to take a different view on the material before it. No substantial question of law arose, and the disallowance was not interfered with. Case-Laws Income Tax Tue, 11 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459098