https://www.taxtmi.com/caselaws?id=69539 Disallowance provisions aimed at curbing excessive business expenditure must be construed strictly and in context. Expenditure on conveyance allowance for employees using two-wheelers was held outside the scope of "running and maintenance of motor cars" under section 37(3A) read with section 37(3B), because the phrase was confined to expensive motor-car expenditure and could not be extended to economical two-wheelers. Recruitment advertisement expenditure was likewise held outside "advertisement, publicity and sales promotion", as that expression was construed to cover advertisement linked to sale of goods or services, not personnel recruitment. Both disallowances were deleted and income was to be recomputed accordingly. en-us Mon, 07 Aug 1989 00:00:00 +0530 Thu, 07 Apr 2011 15:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69539 Disallowance provisions aimed at curbing excessive business expenditure must be construed strictly and in context. Expenditure on conveyance allowance for employees using two-wheelers was held outside the scope of "running and maintenance of motor cars" under section 37(3A) read with section 37(3B), because the phrase was confined to expensive motor-car expenditure and could not be extended to economical two-wheelers. Recruitment advertisement expenditure was likewise held outside "advertisement, publicity and sales promotion", as that expression was construed to cover advertisement linked to sale of goods or services, not personnel recruitment. Both disallowances were deleted and income was to be recomputed accordingly. Case-Laws Income Tax Mon, 07 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69539