https://www.taxtmi.com/caselaws?id=68202 The ITAT partially allowed the Department's appeal for the assessment year 1992-93. It upheld the AO's application of section 145 but restricted the addition for not maintaining the patient register to Rs. 20,000. The disallowance of idol installation expenses was deleted, while the donation disallowance was sustained. The disallowance of advertisement expenses was reduced to Rs. 3,000. Depreciation on the building was allowed at 10% following judicial precedents. The ITAT adjusted the additions and deletions based on specific circumstances and legal interpretations, providing relief to the assessee. en-us Tue, 23 Mar 2004 00:00:00 +0530 Thu, 17 Mar 2011 16:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68202 The ITAT partially allowed the Department's appeal for the assessment year 1992-93. It upheld the AO's application of section 145 but restricted the addition for not maintaining the patient register to Rs. 20,000. The disallowance of idol installation expenses was deleted, while the donation disallowance was sustained. The disallowance of advertisement expenses was reduced to Rs. 3,000. Depreciation on the building was allowed at 10% following judicial precedents. The ITAT adjusted the additions and deletions based on specific circumstances and legal interpretations, providing relief to the assessee. Case-Laws Income Tax Tue, 23 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68202