https://www.taxtmi.com/caselaws?id=70894 The Tribunal upheld the CIT(A)'s decision to delete the addition for Pooja expenses claimed by the company, citing that such expenses are for the welfare of labor and wholly for the purpose of business, dismissing the Revenue's appeal. Additionally, the Tribunal upheld the deletion of the addition for accrued interest on sticky loans, as the interest income was deemed not a real liability due to the parties' conduct indicating an abandonment of the claim to receive the interest, dismissing the Revenue's appeal on this ground as well. en-us Thu, 08 Aug 2002 00:00:00 +0530 Tue, 19 Apr 2011 18:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70894 The Tribunal upheld the CIT(A)'s decision to delete the addition for Pooja expenses claimed by the company, citing that such expenses are for the welfare of labor and wholly for the purpose of business, dismissing the Revenue's appeal. Additionally, the Tribunal upheld the deletion of the addition for accrued interest on sticky loans, as the interest income was deemed not a real liability due to the parties' conduct indicating an abandonment of the claim to receive the interest, dismissing the Revenue's appeal on this ground as well. Case-Laws Income Tax Thu, 08 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70894