https://www.taxtmi.com/caselaws?id=68301 The Appellate Tribunal held that only the profit on transfer of Duty Entitlement Pass Book (DEPB) should be excluded from business profit for deduction under s. 80HHC, not the entire DEPB receipt. Disallowance of 50% commission expenses paid to auto drivers was upheld due to lack of verifiable documentation. A 10% disallowance for car maintenance was deemed appropriate, while depreciation on the car was allowed. Partial disallowance of telephone expenses was upheld. The appeal was partly allowed, with decisions made on each issue. en-us Fri, 20 Jun 2008 00:00:00 +0530 Tue, 07 Aug 2012 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68301 The Appellate Tribunal held that only the profit on transfer of Duty Entitlement Pass Book (DEPB) should be excluded from business profit for deduction under s. 80HHC, not the entire DEPB receipt. Disallowance of 50% commission expenses paid to auto drivers was upheld due to lack of verifiable documentation. A 10% disallowance for car maintenance was deemed appropriate, while depreciation on the car was allowed. Partial disallowance of telephone expenses was upheld. The appeal was partly allowed, with decisions made on each issue. Case-Laws Income Tax Fri, 20 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68301