https://www.taxtmi.com/caselaws?id=460427 ITAT Raipur allowed the appeal, vacating ad-hoc disallowances of travelling expenses, vehicle running and maintenance expenses, communication expenses, and depreciation on vehicles. The tribunal held that the AO failed to identify specific deficiencies in bills/vouchers and made general observations without substantive evidence. Crucially, ITAT ruled that since the assessee is a company - an inanimate legal entity under Section 2(31) - no personal element can be attributed to its expenses, rejecting the AO's reasoning about personal usage by directors. en-us Tue, 10 May 2022 00:00:00 +0530 Thu, 23 Jan 2025 19:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460427 ITAT Raipur allowed the appeal, vacating ad-hoc disallowances of travelling expenses, vehicle running and maintenance expenses, communication expenses, and depreciation on vehicles. The tribunal held that the AO failed to identify specific deficiencies in bills/vouchers and made general observations without substantive evidence. Crucially, ITAT ruled that since the assessee is a company - an inanimate legal entity under Section 2(31) - no personal element can be attributed to its expenses, rejecting the AO's reasoning about personal usage by directors. Case-Laws Income Tax Tue, 10 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460427