https://www.taxtmi.com/caselaws?id=64793 The appeals were partially allowed with specific directions for re-examination by the AO on certain issues. The disallowance of interest paid to various departments was rejected. The reduction of subsidy from the WDV of fixed assets was upheld. The denial of deduction under Section 80G for a donation was confirmed. The deduction under Section 80HH was allowed without notional carry forward. Payments to the Electricity Board were treated as revenue expenditure. Addition for traffic violations was reinstated. Expenditure on employees' marriages was allowed. The disallowance under Section 40A(12) was sent back for review. Depreciation on a flat without a conveyance deed was remanded for fresh adjudication. Interest on funds advanced to subsidiaries was allowed as business-related. en-us Fri, 31 Oct 1997 00:00:00 +0530 Wed, 09 Feb 2011 18:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64793 The appeals were partially allowed with specific directions for re-examination by the AO on certain issues. The disallowance of interest paid to various departments was rejected. The reduction of subsidy from the WDV of fixed assets was upheld. The denial of deduction under Section 80G for a donation was confirmed. The deduction under Section 80HH was allowed without notional carry forward. Payments to the Electricity Board were treated as revenue expenditure. Addition for traffic violations was reinstated. Expenditure on employees' marriages was allowed. The disallowance under Section 40A(12) was sent back for review. Depreciation on a flat without a conveyance deed was remanded for fresh adjudication. Interest on funds advanced to subsidiaries was allowed as business-related. Case-Laws Income Tax Fri, 31 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64793