https://www.taxtmi.com/caselaws?id=68047 The appeal grounds related to disallowed marketing overhead expenses, advertisement and publicity, franchise fee, and license fees were dismissed as not pursued during the hearing. Expenses under "Staff Welfare and Miscellaneous Expenses" were partially allowed by the Tribunal, reducing the disallowance amount. Service charges disallowed by the ITO were challenged, with the Tribunal ruling in favor of the appellant, stating the payment was for brokerage or commission, not subject to disallowance under the Income Tax Act. en-us Fri, 18 Sep 1992 00:00:00 +0530 Wed, 16 Mar 2011 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68047 The appeal grounds related to disallowed marketing overhead expenses, advertisement and publicity, franchise fee, and license fees were dismissed as not pursued during the hearing. Expenses under "Staff Welfare and Miscellaneous Expenses" were partially allowed by the Tribunal, reducing the disallowance amount. Service charges disallowed by the ITO were challenged, with the Tribunal ruling in favor of the appellant, stating the payment was for brokerage or commission, not subject to disallowance under the Income Tax Act. Case-Laws Income Tax Fri, 18 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68047