https://www.taxtmi.com/caselaws?id=63188 The ITAT dismissed the appeal, ruling in favor of the IT authorities on both issues. It classified the filing fee expenditure as capital, not business expenditure, based on conflicting judicial opinions and the Delhi High Court decision. Additionally, the disallowance of staff welfare expenses under entertainment expenditure was upheld due to lack of distribution details and the amount spent, deemed reasonable by the ITAT. en-us Thu, 14 May 1992 00:00:00 +0530 Fri, 28 Jan 2011 13:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63188 The ITAT dismissed the appeal, ruling in favor of the IT authorities on both issues. It classified the filing fee expenditure as capital, not business expenditure, based on conflicting judicial opinions and the Delhi High Court decision. Additionally, the disallowance of staff welfare expenses under entertainment expenditure was upheld due to lack of distribution details and the amount spent, deemed reasonable by the ITAT. Case-Laws Income Tax Thu, 14 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63188