https://www.taxtmi.com/caselaws?id=64302 The appeals in ITA Nos. 3607/Del/1990, 7815/Del/1989, 5035/Del/1998, and 3910/Del/2000 were dismissed due to procedural issues, including the absence of COD approval. Other appeals were partly allowed, with the Tribunal upholding certain deductions and deletions, such as those related to reserves for doubtful debts and export market development allowances, while restoring some additions, like entertainment expenditure incurred outside India. The Tribunal also clarified that certain provisions, such as s. 43B, were not applicable for specific assessment years, leading to the deletion of disallowances and additions made by the AO. en-us Wed, 29 Sep 2004 00:00:00 +0530 Tue, 25 Jun 2024 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64302 The appeals in ITA Nos. 3607/Del/1990, 7815/Del/1989, 5035/Del/1998, and 3910/Del/2000 were dismissed due to procedural issues, including the absence of COD approval. Other appeals were partly allowed, with the Tribunal upholding certain deductions and deletions, such as those related to reserves for doubtful debts and export market development allowances, while restoring some additions, like entertainment expenditure incurred outside India. The Tribunal also clarified that certain provisions, such as s. 43B, were not applicable for specific assessment years, leading to the deletion of disallowances and additions made by the AO. Case-Laws Income Tax Wed, 29 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64302