https://www.taxtmi.com/caselaws?id=64479 The Tribunal dismissed the appeal, upholding the order of the CIT (Appeals) in its entirety. It confirmed the disallowance of sampling expenses under Section 37(3A) of the IT Act. The disallowance of vehicle maintenance expenses and depreciation of the car was upheld. The disallowance of telephone expenses was also confirmed. Additionally, the Tribunal directed the assessing officer to charge interest under Section 217 of the IT Act. Finally, the Tribunal upheld the disallowance of sales promotion expenses under Section 37(3A) of the IT Act, requiring the entire amount to be considered for disallowance. en-us Tue, 17 Sep 1991 00:00:00 +0530 Tue, 08 Feb 2011 11:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64479 The Tribunal dismissed the appeal, upholding the order of the CIT (Appeals) in its entirety. It confirmed the disallowance of sampling expenses under Section 37(3A) of the IT Act. The disallowance of vehicle maintenance expenses and depreciation of the car was upheld. The disallowance of telephone expenses was also confirmed. Additionally, the Tribunal directed the assessing officer to charge interest under Section 217 of the IT Act. Finally, the Tribunal upheld the disallowance of sales promotion expenses under Section 37(3A) of the IT Act, requiring the entire amount to be considered for disallowance. Case-Laws Income Tax Tue, 17 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64479