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<h1>Appeals allowed for remuneration and entertainment expenses but bad debt claim disallowed.</h1> The appeals were filed against the AAC's orders for the assessment years 1972-73 and 1973-74. The ITAT allowed the disallowed remuneration to the Managing ... - The appeals were against the orders of the AAC for the asst. yrs. 1972-73 and 1973-74. One common ground was the disallowance of Rs. 3,000 as remuneration to the Managing Director, which was allowed by ITAT as the business had shown improvement. Entertainment expenses were disallowed in both years, but ITAT allowed them as normal shop expenses. The claim of bad debt in 1973-74 was disallowed. The appeal for 1972-73 was allowed, and the appeal for 1973-74 was allowed in part.
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