https://www.taxtmi.com/caselaws?id=62346 The Tribunal dismissed the Revenue's appeals and partly allowed the assessee's appeal for the assessment years 1984-85 and 1985-86. Various disallowances were upheld or deleted based on specific provisions of the Income-tax Act, Income-tax Rules, and legal precedents. Notably, disallowances related to foreign travel expenses, hotel expenses, cash shortage, interest payments, professional services, and sales tax payments were either upheld or deleted by the Tribunal, providing detailed reasoning for each decision. The Tribunal's rulings were based on the justification and circumstances surrounding each expense or payment, ensuring compliance with relevant tax laws. en-us Fri, 28 Jun 1991 00:00:00 +0530 Wed, 19 Jan 2011 14:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62346 The Tribunal dismissed the Revenue's appeals and partly allowed the assessee's appeal for the assessment years 1984-85 and 1985-86. Various disallowances were upheld or deleted based on specific provisions of the Income-tax Act, Income-tax Rules, and legal precedents. Notably, disallowances related to foreign travel expenses, hotel expenses, cash shortage, interest payments, professional services, and sales tax payments were either upheld or deleted by the Tribunal, providing detailed reasoning for each decision. The Tribunal's rulings were based on the justification and circumstances surrounding each expense or payment, ensuring compliance with relevant tax laws. Case-Laws Income Tax Fri, 28 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62346