https://www.taxtmi.com/caselaws?id=65731 The Tribunal partially allowed the appeal for the assessment year 1974-75, adjusting disallowed expenses and income additions. Disallowance of travelling and general charges was restricted to Rs. 1000. The disallowed police protection expenses of Rs. 19,500 were allowed as necessary for safeguarding business assets. General transport charges disallowed by the ITO were reduced to Rs. 3,000, upheld by the Tribunal. The disallowance of tea consumption by staff, estimated as income, was disagreed upon by the Tribunal, leading to the deletion of the Rs. 6,000 income addition. en-us Mon, 24 Mar 1980 00:00:00 +0530 Fri, 18 Feb 2011 15:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65731 The Tribunal partially allowed the appeal for the assessment year 1974-75, adjusting disallowed expenses and income additions. Disallowance of travelling and general charges was restricted to Rs. 1000. The disallowed police protection expenses of Rs. 19,500 were allowed as necessary for safeguarding business assets. General transport charges disallowed by the ITO were reduced to Rs. 3,000, upheld by the Tribunal. The disallowance of tea consumption by staff, estimated as income, was disagreed upon by the Tribunal, leading to the deletion of the Rs. 6,000 income addition. Case-Laws Income Tax Mon, 24 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65731