https://www.taxtmi.com/caselaws?id=64934 Interest on a deposit was held not to be assessable as undisclosed income because the basis for the addition was not established, and the disallowance was deleted. Entertainment expenditure was allowed only for non-entertainment items such as sweets and similar articles; the balance disallowance was sustained, except for Rs. 11,688. Miscellaneous expenses were partly allowed where stationery and photostat expenses during tour were treated as deductible, resulting in deletion of Rs. 1,217. Weighted deduction was allowed for mandatory export inspection fee paid to a Government-appointed statutory agency, because compulsory use of that inspection mechanism satisfied the statutory quality-control requirement. en-us Tue, 28 Nov 1989 00:00:00 +0530 Fri, 11 Feb 2011 12:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64934 Interest on a deposit was held not to be assessable as undisclosed income because the basis for the addition was not established, and the disallowance was deleted. Entertainment expenditure was allowed only for non-entertainment items such as sweets and similar articles; the balance disallowance was sustained, except for Rs. 11,688. Miscellaneous expenses were partly allowed where stationery and photostat expenses during tour were treated as deductible, resulting in deletion of Rs. 1,217. Weighted deduction was allowed for mandatory export inspection fee paid to a Government-appointed statutory agency, because compulsory use of that inspection mechanism satisfied the statutory quality-control requirement. Case-Laws Income Tax Tue, 28 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64934