https://www.taxtmi.com/caselaws?id=64545 The tribunal partially allowed the appeal, granting relief to the appellant on the grounds related to deduction under section 32AB, disallowance under section 43B, and telephone and telex expenses. The tribunal did not address the issues regarding the validity of assessment under section 143(3) and the applicability of sections 234B and 234C as they were deemed academic or general in nature. en-us Wed, 24 Nov 1993 00:00:00 +0530 Fri, 20 Jan 2017 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64545 The tribunal partially allowed the appeal, granting relief to the appellant on the grounds related to deduction under section 32AB, disallowance under section 43B, and telephone and telex expenses. The tribunal did not address the issues regarding the validity of assessment under section 143(3) and the applicability of sections 234B and 234C as they were deemed academic or general in nature. Case-Laws Income Tax Wed, 24 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64545