https://www.taxtmi.com/caselaws?id=63700 The Tribunal partly allowed the appeals concerning disallowances of commission, miscellaneous, telephone, car, business promotion, and interest expenses for Assessment Years 1980-81, 1981-82, and 1982-83. Disallowances were upheld or deleted based on evidence and justifications presented. Notably, commission payments to specific parties were allowed or disallowed depending on confirmation letters and procurement evidence. Miscellaneous expenses disallowances were deleted due to lack of justification. Disallowances of telephone expenses for personal calls were upheld. Car expenses disallowances were reduced to 1/5th due to lack of proper documentation. Business promotion expenses disallowances were upheld for being in the nature of entertainment. Interest expenses disallowances were deleted for lack of evidence on the source of funds. en-us Fri, 28 Sep 1990 00:00:00 +0530 Tue, 01 Feb 2011 14:12:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63700 The Tribunal partly allowed the appeals concerning disallowances of commission, miscellaneous, telephone, car, business promotion, and interest expenses for Assessment Years 1980-81, 1981-82, and 1982-83. Disallowances were upheld or deleted based on evidence and justifications presented. Notably, commission payments to specific parties were allowed or disallowed depending on confirmation letters and procurement evidence. Miscellaneous expenses disallowances were deleted due to lack of justification. Disallowances of telephone expenses for personal calls were upheld. Car expenses disallowances were reduced to 1/5th due to lack of proper documentation. Business promotion expenses disallowances were upheld for being in the nature of entertainment. Interest expenses disallowances were deleted for lack of evidence on the source of funds. Case-Laws Income Tax Fri, 28 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63700