https://www.taxtmi.com/caselaws?id=63753 The tribunal partly allowed the appeal, deleting the trading addition of Rs. 2,84,055 after finding the Assessing Officer's reliance on a comparable case misplaced. The disallowance of telephone expenses was reduced to Rs. 1,000, and the disallowance of car expenses and depreciation was adjusted to 1/6th of the original amounts. Additionally, the disallowance of Rs. 15,000 claimed as guest house rent was deleted as the tribunal determined it was for the branch manager's residence, not a guest house, as asserted by the Assessing Officer. en-us Thu, 24 Mar 1994 00:00:00 +0530 Tue, 01 Feb 2011 16:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63753 The tribunal partly allowed the appeal, deleting the trading addition of Rs. 2,84,055 after finding the Assessing Officer's reliance on a comparable case misplaced. The disallowance of telephone expenses was reduced to Rs. 1,000, and the disallowance of car expenses and depreciation was adjusted to 1/6th of the original amounts. Additionally, the disallowance of Rs. 15,000 claimed as guest house rent was deleted as the tribunal determined it was for the branch manager's residence, not a guest house, as asserted by the Assessing Officer. Case-Laws Income Tax Thu, 24 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63753