https://www.taxtmi.com/caselaws?id=62855 Business expenditure may remain deductible despite being labelled a statutory penalty where the liability arose from ordinary trading conduct under the contemporaneous departmental view and the taxpayer had no practical alternative. Car-maintenance expenditure for directors may be partly disallowed where the assessing officer's allocation is reasonable. Unclaimed wages and bonus protected by statutory obligations, and written-back liabilities without cessation, are not taxable; unreturned excess customer advances may be taxable. Export brochures may qualify for weighted deduction as advertisement expenditure, unlike other sample-related items. Investment allowance and consequential enhanced depreciation may apply to factory-installed computers, but not ancillary air-conditioners or voltage stabilisers. Higher depreciation for generators may follow an earlier decision involving the same equipment. en-us Wed, 10 Jan 1990 00:00:00 +0530 Sat, 22 Jan 2011 12:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62855 Business expenditure may remain deductible despite being labelled a statutory penalty where the liability arose from ordinary trading conduct under the contemporaneous departmental view and the taxpayer had no practical alternative. Car-maintenance expenditure for directors may be partly disallowed where the assessing officer's allocation is reasonable. Unclaimed wages and bonus protected by statutory obligations, and written-back liabilities without cessation, are not taxable; unreturned excess customer advances may be taxable. Export brochures may qualify for weighted deduction as advertisement expenditure, unlike other sample-related items. Investment allowance and consequential enhanced depreciation may apply to factory-installed computers, but not ancillary air-conditioners or voltage stabilisers. Higher depreciation for generators may follow an earlier decision involving the same equipment. Case-Laws Income Tax Wed, 10 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62855