https://www.taxtmi.com/caselaws?id=64038 The Tribunal partly allowed the appeal, confirming disallowances under Sections 36(1)(va) and 43B for delayed provident fund contributions, fines, penalties, and ESI contributions. However, it ruled in favor of the assessee regarding the subscription to Gymkhana club expenses. The disallowance of sales promotion expenses as entertainment expenditure was also upheld. en-us Tue, 13 Nov 2001 00:00:00 +0530 Thu, 03 Feb 2011 13:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64038 The Tribunal partly allowed the appeal, confirming disallowances under Sections 36(1)(va) and 43B for delayed provident fund contributions, fines, penalties, and ESI contributions. However, it ruled in favor of the assessee regarding the subscription to Gymkhana club expenses. The disallowance of sales promotion expenses as entertainment expenditure was also upheld. Case-Laws Income Tax Tue, 13 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64038