https://www.taxtmi.com/caselaws?id=59554 The Tribunal dismissed appeals concerning the reopening of assessment under Section 147, deductions under Sections 80-O and 80HHE, and computation of interest under Section 234B. It allowed claims for prior period expenses, bad debts, doubtful advances, and commission payments, stressing the importance of substantiating claims with proper documentation and following judicial precedents. en-us Wed, 14 Feb 2007 00:00:00 +0530 Thu, 22 Feb 2024 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59554 The Tribunal dismissed appeals concerning the reopening of assessment under Section 147, deductions under Sections 80-O and 80HHE, and computation of interest under Section 234B. It allowed claims for prior period expenses, bad debts, doubtful advances, and commission payments, stressing the importance of substantiating claims with proper documentation and following judicial precedents. Case-Laws Income Tax Wed, 14 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59554