https://www.taxtmi.com/caselaws?id=64220 The Tribunal partly allowed the appeal, restoring some disallowances while upholding others. Disallowances related to commission payments to M/s Siaram Bros. and M/s Mantech Consultants were upheld, as well as disallowances under Sections 40(c) and 40A(5) for perquisites and salary. However, disallowances regarding gifts, sales promotion scheme expenditures, caution notices, and certain depreciation claims were overturned. The Tribunal emphasized the need for detailed analysis of facts and adherence to legal principles in determining the allowability of expenses. en-us Fri, 26 Oct 1990 00:00:00 +0530 Sat, 05 Feb 2011 14:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64220 The Tribunal partly allowed the appeal, restoring some disallowances while upholding others. Disallowances related to commission payments to M/s Siaram Bros. and M/s Mantech Consultants were upheld, as well as disallowances under Sections 40(c) and 40A(5) for perquisites and salary. However, disallowances regarding gifts, sales promotion scheme expenditures, caution notices, and certain depreciation claims were overturned. The Tribunal emphasized the need for detailed analysis of facts and adherence to legal principles in determining the allowability of expenses. Case-Laws Income Tax Fri, 26 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64220