Held that the Assessing Officer in his remand report having made detailed verification of the expenses, and being satisfied with the expenses claimed by the assessee the disallowance had been rightly deleted. (AY.2014-15)
ITO v. Umed Meghraj Jain (2023)108 ITR 58 (SN) (Ahd) (Trib)
S. 37(1): Business expenditure-Fuel charges, cleaning wages, greasing-Telephone, Staff Welfare And Office Uniform Expenses-Salary-ad-hoc disallowance is not justified-Allowable as deduction.