https://www.taxtmi.com/caselaws?id=64448 The Tribunal partially allowed the appeals, directing the application of the CBDT circular on interest from doubtful debts and excluding unclaimed cash orders and drafts from total income. The deduction of entertainment expenses was upheld at 20%, and the deduction under Section 80G was to be allowed based on provided certificates. The claim for bad debts was dismissed, and the issue of interest under Section 214 was not pursued. en-us Thu, 21 Sep 1989 00:00:00 +0530 Mon, 07 Feb 2011 18:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64448 The Tribunal partially allowed the appeals, directing the application of the CBDT circular on interest from doubtful debts and excluding unclaimed cash orders and drafts from total income. The deduction of entertainment expenses was upheld at 20%, and the deduction under Section 80G was to be allowed based on provided certificates. The claim for bad debts was dismissed, and the issue of interest under Section 214 was not pursued. Case-Laws Income Tax Thu, 21 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64448