https://www.taxtmi.com/caselaws?id=66959 The Tribunal partially allowed the assessee's appeal, granting relief on various expenses including bonus, general expenses, staff welfare expenses, and sale promotion expenses. The Tribunal dismissed the Department's appeal, upholding the treatment of sale promotion expenses as business expenses and allowing interest for late sales-tax payment as a legitimate business expenditure. The case was remanded to determine the nature of repairs and maintenance expenses accurately. The disallowance of general expenses and staff welfare expenses was deleted, emphasizing their importance for staff contentment and business productivity. Telephone expenses disallowance was reduced, considering operational needs. en-us Fri, 01 Sep 1978 00:00:00 +0530 Tue, 08 Mar 2011 13:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66959 The Tribunal partially allowed the assessee's appeal, granting relief on various expenses including bonus, general expenses, staff welfare expenses, and sale promotion expenses. The Tribunal dismissed the Department's appeal, upholding the treatment of sale promotion expenses as business expenses and allowing interest for late sales-tax payment as a legitimate business expenditure. The case was remanded to determine the nature of repairs and maintenance expenses accurately. The disallowance of general expenses and staff welfare expenses was deleted, emphasizing their importance for staff contentment and business productivity. Telephone expenses disallowance was reduced, considering operational needs. Case-Laws Income Tax Fri, 01 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66959