https://www.taxtmi.com/caselaws?id=63071 The Tribunal partially allowed the appeal, reducing disallowances on car, shop, traveling, and scooter expenses while accepting the bad debts claimed by the appellant. Emphasizing business purposes and minimal personal use, the Tribunal found the disallowances unjustified and made adjustments based on past allowances and evidence provided. The appellant's explanations were considered valid, leading to the allowance of most claims and deletion of disallowances. en-us Tue, 23 Nov 1976 00:00:00 +0530 Thu, 27 Jan 2011 17:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63071 The Tribunal partially allowed the appeal, reducing disallowances on car, shop, traveling, and scooter expenses while accepting the bad debts claimed by the appellant. Emphasizing business purposes and minimal personal use, the Tribunal found the disallowances unjustified and made adjustments based on past allowances and evidence provided. The appellant's explanations were considered valid, leading to the allowance of most claims and deletion of disallowances. Case-Laws Income Tax Tue, 23 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63071