https://www.taxtmi.com/caselaws?id=68923 Coffee, tea and similar items supplied to customers were treated as allowable business expenditure on the basis of binding High Court authority. Provision for the monetary value of unavailed leave salary was also held deductible, following the assessee's own earlier year decision. Notice pay and compensation paid to employees under a voluntary retirement scheme were likewise treated as deductible, in line with the earlier Tribunal view. Partition work with fencing was characterised as a purely temporary structure, so 100 per cent depreciation was allowed despite the use of wooden frame, square mesh and steel wire. The assessee succeeded on all disputed items and the departmental appeal failed. en-us Sat, 24 Nov 1979 00:00:00 +0530 Sat, 02 Apr 2011 13:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68923 Coffee, tea and similar items supplied to customers were treated as allowable business expenditure on the basis of binding High Court authority. Provision for the monetary value of unavailed leave salary was also held deductible, following the assessee's own earlier year decision. Notice pay and compensation paid to employees under a voluntary retirement scheme were likewise treated as deductible, in line with the earlier Tribunal view. Partition work with fencing was characterised as a purely temporary structure, so 100 per cent depreciation was allowed despite the use of wooden frame, square mesh and steel wire. The assessee succeeded on all disputed items and the departmental appeal failed. Case-Laws Income Tax Sat, 24 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68923