https://www.taxtmi.com/caselaws?id=69405 The appeal before ITAT MADRAS-A concerned the computation of income for the assessment year 1984-85. The Tribunal ruled in favor of the assessee regarding expenditure for Yamaha Generators' demonstration, excluding it from section 37(3A) as educational rather than general publicity. Expenses for foreign buyers' visit were not considered entertainment, dismissing Revenue's appeal. The claim for investment allowance under section 32A(2) for processed sea foods was allowed based on consistent precedent. The assessee's cross objection was deemed not maintainable. The appeal was partly allowed for the assessee and dismissed for the Revenue and cross objection. en-us Thu, 23 Apr 1992 00:00:00 +0530 Wed, 06 Apr 2011 15:53:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69405 The appeal before ITAT MADRAS-A concerned the computation of income for the assessment year 1984-85. The Tribunal ruled in favor of the assessee regarding expenditure for Yamaha Generators' demonstration, excluding it from section 37(3A) as educational rather than general publicity. Expenses for foreign buyers' visit were not considered entertainment, dismissing Revenue's appeal. The claim for investment allowance under section 32A(2) for processed sea foods was allowed based on consistent precedent. The assessee's cross objection was deemed not maintainable. The appeal was partly allowed for the assessee and dismissed for the Revenue and cross objection. Case-Laws Income Tax Thu, 23 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69405