https://www.taxtmi.com/caselaws?id=61885 The tribunal partly allowed the appeal, upholding disallowance under section 40A(5) for building maintenance, depreciation, and repairs. Disallowance for motor cars maintenance and depreciation was reduced. Ex gratia payments to covenanted staff were allowed under section 37(1). Disallowance of traveling expenditure for the senior executive's wife was upheld. Deduction under section 80HHC was granted, remanded for quantification. Credit for tax deducted at source was directed to be adjusted by the Assessing Officer. en-us Thu, 22 Jun 1995 00:00:00 +0530 Sat, 15 Jan 2011 18:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61885 The tribunal partly allowed the appeal, upholding disallowance under section 40A(5) for building maintenance, depreciation, and repairs. Disallowance for motor cars maintenance and depreciation was reduced. Ex gratia payments to covenanted staff were allowed under section 37(1). Disallowance of traveling expenditure for the senior executive's wife was upheld. Deduction under section 80HHC was granted, remanded for quantification. Credit for tax deducted at source was directed to be adjusted by the Assessing Officer. Case-Laws Income Tax Thu, 22 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61885