https://www.taxtmi.com/caselaws?id=60397 The appeal was dismissed, affirming the Commissioner (A)'s decision to allow the majority of the claims based on the finding that the business activities were indeed conducted during the relevant accounting year. The Tribunal found no grounds to interfere with the decision as the Department failed to provide substantial support for their argument, and previous orders had allowed similar claims for the assessee in different assessment years. en-us Sat, 22 Aug 1981 00:00:00 +0530 Wed, 05 Jan 2011 11:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60397 The appeal was dismissed, affirming the Commissioner (A)'s decision to allow the majority of the claims based on the finding that the business activities were indeed conducted during the relevant accounting year. The Tribunal found no grounds to interfere with the decision as the Department failed to provide substantial support for their argument, and previous orders had allowed similar claims for the assessee in different assessment years. Case-Laws Income Tax Sat, 22 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60397