https://www.taxtmi.com/caselaws?id=68077 The Tribunal ruled in favor of the appellant regarding the disallowance of conveyance charges, determining that the charges were reimbursement, not conveyance allowance, and therefore not subject to disallowance under s. 37(3A). However, the disallowance of entertainment expenses was upheld due to a previous ruling against the appellant. The Tribunal also allowed the appellant's argument against disallowance under s. 80VV, stating that consultation fees were not related to IT proceedings and thus not subject to disallowance under s. 80VV. As a result, the appeal was partially allowed based on these findings. en-us Wed, 19 Apr 1989 00:00:00 +0530 Wed, 16 Mar 2011 17:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68077 The Tribunal ruled in favor of the appellant regarding the disallowance of conveyance charges, determining that the charges were reimbursement, not conveyance allowance, and therefore not subject to disallowance under s. 37(3A). However, the disallowance of entertainment expenses was upheld due to a previous ruling against the appellant. The Tribunal also allowed the appellant's argument against disallowance under s. 80VV, stating that consultation fees were not related to IT proceedings and thus not subject to disallowance under s. 80VV. As a result, the appeal was partially allowed based on these findings. Case-Laws Income Tax Wed, 19 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68077