https://www.taxtmi.com/caselaws?id=59941 The appeals filed by the Revenue were partly allowed. The Tribunal upheld the Assessing Officer's decisions on disallowances under Sections 37(4) and 40A(9) of the Income Tax Act. However, the Tribunal affirmed the Commissioner of Income Tax (Appeals)'s decisions on deductions under Sections 32, 43A, 80HHC, and 43B, favoring the assessee in these matters. en-us Mon, 10 May 1999 00:00:00 +0530 Thu, 16 Mar 2017 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59941 The appeals filed by the Revenue were partly allowed. The Tribunal upheld the Assessing Officer's decisions on disallowances under Sections 37(4) and 40A(9) of the Income Tax Act. However, the Tribunal affirmed the Commissioner of Income Tax (Appeals)'s decisions on deductions under Sections 32, 43A, 80HHC, and 43B, favoring the assessee in these matters. Case-Laws Income Tax Mon, 10 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59941