https://www.taxtmi.com/caselaws?id=64296 The Tribunal ruled in favor of the assessee, allowing various claims and deductions under the Income Tax Act. The decisions included allowing bonus payments under Section 43B, increasing entertainment expenses to 35%, permitting prior period expenses, and deleting disallowances for certain expenses like repairs and technology transfer fees. The Tribunal emphasized procedural compliance and consistency in tax treatment, remanding some issues for further examination by the Assessing Officer. en-us Fri, 23 Jan 2004 00:00:00 +0530 Mon, 07 Feb 2011 10:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64296 The Tribunal ruled in favor of the assessee, allowing various claims and deductions under the Income Tax Act. The decisions included allowing bonus payments under Section 43B, increasing entertainment expenses to 35%, permitting prior period expenses, and deleting disallowances for certain expenses like repairs and technology transfer fees. The Tribunal emphasized procedural compliance and consistency in tax treatment, remanding some issues for further examination by the Assessing Officer. Case-Laws Income Tax Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64296