https://www.taxtmi.com/caselaws?id=463238 ITAT (Kolkata) partly allowed the appeal: it reversed additions for salary, bonus, rent and electricity, finding the assessee maintained meticulous employee records and produced rent receipts establishing physical presence despite an inspector failing to locate the office. However, the tribunal upheld the addition relating to staff welfare expenses because the assessee only provided cash-payment details without adequate supporting evidence. The result: deductions for salary/bonus and rent/electricity allowed in full; staff welfare addition sustained. en-us Tue, 12 Nov 2024 00:00:00 +0530 Mon, 18 Aug 2025 20:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463238 ITAT (Kolkata) partly allowed the appeal: it reversed additions for salary, bonus, rent and electricity, finding the assessee maintained meticulous employee records and produced rent receipts establishing physical presence despite an inspector failing to locate the office. However, the tribunal upheld the addition relating to staff welfare expenses because the assessee only provided cash-payment details without adequate supporting evidence. The result: deductions for salary/bonus and rent/electricity allowed in full; staff welfare addition sustained. Case-Laws Income Tax Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463238