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<h1>Tribunal allows Pvt Ltd Co. claim for business expenditure, overturns lower authorities decision</h1> The Tribunal allowed the Private Limited Company's claim for business expenditure related to job work, overturning the decision of the lower authorities ... - The appeal pertains to the assessment year 1978-79. The assessee, a Private Limited Company, claimed a business expenditure related to job work done by M/s. Pack Well and M/s. Atlas Laminated Industries. The Tribunal allowed the claim as the liability was ascertained in the relevant year, overturning the decision of the lower authorities.