https://www.taxtmi.com/caselaws?id=55675 The Tribunal partially allowed the assessee's appeal, emphasizing the importance of timely and substantiated evidence in tax matters and the significance of consistent conduct in successive assessment years. The Tribunal upheld the disallowance of staff welfare expenses due to lack of proper documentation but allowed the claim for loss in the books of the concern. The Tribunal concluded that the CIT (Appeals) rightly declined to admit fresh evidence regarding the employment of ten workers under sections 80HH and 80-I, considering discrepancies and inconsistencies in the evidence presented. en-us Fri, 23 Apr 1993 00:00:00 +0530 Mon, 29 Nov 2010 13:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55675 The Tribunal partially allowed the assessee's appeal, emphasizing the importance of timely and substantiated evidence in tax matters and the significance of consistent conduct in successive assessment years. The Tribunal upheld the disallowance of staff welfare expenses due to lack of proper documentation but allowed the claim for loss in the books of the concern. The Tribunal concluded that the CIT (Appeals) rightly declined to admit fresh evidence regarding the employment of ten workers under sections 80HH and 80-I, considering discrepancies and inconsistencies in the evidence presented. Case-Laws Income Tax Fri, 23 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55675