https://www.taxtmi.com/caselaws?id=68230 The Tribunal partly allowed the appeal, ruling in favor of the assessee on the claim under section 32A for Rs. 35,96,015, following established judicial precedents. The entertainment expenditure claim was partly allowed, limiting the deduction to 20%. The issue concerning the disallowance of liabilities for the superannuation fund and gratuity was remanded to the CIT(A) for fresh adjudication. en-us Wed, 15 Nov 2006 00:00:00 +0530 Fri, 14 Jun 2013 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68230 The Tribunal partly allowed the appeal, ruling in favor of the assessee on the claim under section 32A for Rs. 35,96,015, following established judicial precedents. The entertainment expenditure claim was partly allowed, limiting the deduction to 20%. The issue concerning the disallowance of liabilities for the superannuation fund and gratuity was remanded to the CIT(A) for fresh adjudication. Case-Laws Income Tax Wed, 15 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68230