https://www.taxtmi.com/caselaws?id=66438 The Tribunal allowed the appeal, subject to the provision of a proper audit certificate covering the entire expenditure. They emphasized that the entire expenditure on the approved programme during the accounting year should be allowed, except for Rs. 18,833 incurred before the application date, even under strict interpretation. The appeal was partly allowed, providing relief to the assessee. en-us Sat, 21 Jan 1984 00:00:00 +0530 Thu, 24 Feb 2011 16:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66438 The Tribunal allowed the appeal, subject to the provision of a proper audit certificate covering the entire expenditure. They emphasized that the entire expenditure on the approved programme during the accounting year should be allowed, except for Rs. 18,833 incurred before the application date, even under strict interpretation. The appeal was partly allowed, providing relief to the assessee. Case-Laws Income Tax Sat, 21 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66438