https://www.taxtmi.com/caselaws?id=63222 The Tribunal upheld the decisions of the CIT(A) regarding various disallowances and deductions claimed by the assessee. The disallowed foreign travel expenses were fully allowed as they were deemed integral to the assessee's business activities. The director's salary disallowance was overturned, emphasizing his contributions and past performance. Establishment expenses disallowance was partially allowed due to staff contributions. Rent for the office-cum-residence was justified for business activities. The interest paid to the director was not subject to further disallowance, as it had already been addressed. Both cross-appeals were dismissed. en-us Wed, 19 May 1993 00:00:00 +0530 Fri, 28 Jan 2011 15:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63222 The Tribunal upheld the decisions of the CIT(A) regarding various disallowances and deductions claimed by the assessee. The disallowed foreign travel expenses were fully allowed as they were deemed integral to the assessee's business activities. The director's salary disallowance was overturned, emphasizing his contributions and past performance. Establishment expenses disallowance was partially allowed due to staff contributions. Rent for the office-cum-residence was justified for business activities. The interest paid to the director was not subject to further disallowance, as it had already been addressed. Both cross-appeals were dismissed. Case-Laws Income Tax Wed, 19 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63222