https://www.taxtmi.com/caselaws?id=67132 The Tribunal partly allowed the appeal, ruling in favor of the assessee regarding the disallowance under section 40A(3) of the IT Act, 1961. However, the disallowances under section 37(2A) for business promotion expenses and the claim for delay in the payment of provident fund penalty deduction were upheld. en-us Fri, 19 Mar 1993 00:00:00 +0530 Wed, 09 Mar 2011 12:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67132 The Tribunal partly allowed the appeal, ruling in favor of the assessee regarding the disallowance under section 40A(3) of the IT Act, 1961. However, the disallowances under section 37(2A) for business promotion expenses and the claim for delay in the payment of provident fund penalty deduction were upheld. Case-Laws Income Tax Fri, 19 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67132