https://www.taxtmi.com/caselaws?id=65208 The ITAT ruled in favor of the assessee on all issues. The disallowance of Rs. 10,000 for tyre expenses was deleted as the explanation provided by the assessee was deemed valid. The disallowance of rent paid to director-employees was rejected, stating it should be included for working out limits under the IT Act. The disallowance of general expenses and payments made to employees were both allowed. Additionally, the disallowed amount under the head of customers' claim was deleted, as it aligned with the assessee's regular accounting practices. en-us Mon, 10 Apr 1995 00:00:00 +0530 Mon, 14 Feb 2011 12:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65208 The ITAT ruled in favor of the assessee on all issues. The disallowance of Rs. 10,000 for tyre expenses was deleted as the explanation provided by the assessee was deemed valid. The disallowance of rent paid to director-employees was rejected, stating it should be included for working out limits under the IT Act. The disallowance of general expenses and payments made to employees were both allowed. Additionally, the disallowed amount under the head of customers' claim was deleted, as it aligned with the assessee's regular accounting practices. Case-Laws Income Tax Mon, 10 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65208