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    <description>The Tribunal allowed the appeal in part, directing the allowance of labour charges and travelling expenses. The disallowance of salary and bonus to Shashi Bhargava was confirmed, and the addition of deemed interest was deleted. The issue regarding the disallowance of Rs. 10,000 related to Ice Machinery Mart was not pursued during the hearing.</description>
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      <description>The Tribunal allowed the appeal in part, directing the allowance of labour charges and travelling expenses. The disallowance of salary and bonus to Shashi Bhargava was confirmed, and the addition of deemed interest was deleted. The issue regarding the disallowance of Rs. 10,000 related to Ice Machinery Mart was not pursued during the hearing.</description>
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