https://www.taxtmi.com/caselaws?id=63703 The Tribunal partly allowed the appeal, providing relief on certain grounds while upholding disallowances on others. The disallowance under s. 40A(5) of the IT Act was upheld, ruling that it should be based on the actual expenditure incurred by the company. The disallowance of entertainment expenses under s. 37(2A) was confirmed, with a portion subject to reassessment. However, the disallowance under s. 80VV was recalculated, granting relief due to the separate fee paid for income-tax cases. The disallowance of medical expenses under s. 40 (c) was upheld, considering cash reimbursement as part of remuneration under the provisions of s. 40 (c). en-us Fri, 21 Dec 1990 00:00:00 +0530 Tue, 01 Feb 2011 14:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63703 The Tribunal partly allowed the appeal, providing relief on certain grounds while upholding disallowances on others. The disallowance under s. 40A(5) of the IT Act was upheld, ruling that it should be based on the actual expenditure incurred by the company. The disallowance of entertainment expenses under s. 37(2A) was confirmed, with a portion subject to reassessment. However, the disallowance under s. 80VV was recalculated, granting relief due to the separate fee paid for income-tax cases. The disallowance of medical expenses under s. 40 (c) was upheld, considering cash reimbursement as part of remuneration under the provisions of s. 40 (c). Case-Laws Income Tax Fri, 21 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63703