https://www.taxtmi.com/caselaws?id=64439 The appeal was partially allowed, with the Tribunal providing relief on the percentage of entertainment expenditure and the applicability of Section 37(3A) to motor car repairs. However, the Tribunal upheld the Commissioner (A)'s decisions on the reduction of actual cost by insurance amount, disallowance of sales tax liability under Section 43B, and exclusion of ESI and Provident Fund contributions from salary for weighted deduction. en-us Mon, 13 Mar 1989 00:00:00 +0530 Mon, 07 Feb 2011 18:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64439 The appeal was partially allowed, with the Tribunal providing relief on the percentage of entertainment expenditure and the applicability of Section 37(3A) to motor car repairs. However, the Tribunal upheld the Commissioner (A)'s decisions on the reduction of actual cost by insurance amount, disallowance of sales tax liability under Section 43B, and exclusion of ESI and Provident Fund contributions from salary for weighted deduction. Case-Laws Income Tax Mon, 13 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64439