https://www.taxtmi.com/caselaws?id=63968 Document examines tax treatment of hired gas cylinders, depreciation on cylinders acquired from a sister concern, and related business deductions. It notes that documentary and circumstantial evidence such as gas sales, movement records, stock statements, challans, freight and octroi vouchers supported the genuineness of the cylinders and their business use, while oral assertions and absence of platform register entries were treated as insufficient to defeat the claim. It also records that excess staff bonus could be regarded as additional salary, club payments were confined to subscription, sales tax collected but not paid within the year remained disallowable until actual payment, and foreign tour expenses required fresh verification where business purpose was asserted but not fully examined. en-us Fri, 22 May 1992 00:00:00 +0530 Wed, 02 Feb 2011 18:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63968 Document examines tax treatment of hired gas cylinders, depreciation on cylinders acquired from a sister concern, and related business deductions. It notes that documentary and circumstantial evidence such as gas sales, movement records, stock statements, challans, freight and octroi vouchers supported the genuineness of the cylinders and their business use, while oral assertions and absence of platform register entries were treated as insufficient to defeat the claim. It also records that excess staff bonus could be regarded as additional salary, club payments were confined to subscription, sales tax collected but not paid within the year remained disallowable until actual payment, and foreign tour expenses required fresh verification where business purpose was asserted but not fully examined. Case-Laws Income Tax Fri, 22 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63968