https://www.taxtmi.com/caselaws?id=65781 The ITAT partially allowed the appeal by overturning disallowances of vehicle maintenance expenses and depreciation due to partners not using the car at a specific location. It also ruled that training expenses for achieving efficient production are revenue expenditure, directing the ITO to recompute income. However, the ITAT rejected the appeal regarding travelling and miscellaneous expenses due to discrepancies and lack of objections raised earlier. en-us Wed, 29 Feb 1984 00:00:00 +0530 Fri, 18 Feb 2011 17:02:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65781 The ITAT partially allowed the appeal by overturning disallowances of vehicle maintenance expenses and depreciation due to partners not using the car at a specific location. It also ruled that training expenses for achieving efficient production are revenue expenditure, directing the ITO to recompute income. However, the ITAT rejected the appeal regarding travelling and miscellaneous expenses due to discrepancies and lack of objections raised earlier. Case-Laws Income Tax Wed, 29 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65781