https://www.taxtmi.com/caselaws?id=71054 The appeal was partially allowed with specific disallowances being upheld or modified. The disallowance of Rs. 2,779 for entertainment expenses was upheld, disallowance of Rs. 21,258 as payment to a Director was partially allowed, disallowance of Rs. 7,013 for travelling expenses was deleted, disallowance of Rs. 500 for Vishwakarma Puja expenses was deleted, and disallowance of Rs. 22,211 for bad debt was upheld. The Tribunal advised the assessee to claim the bad debt amount under specific sections for the relevant assessment year. en-us Mon, 24 Jul 1978 00:00:00 +0530 Thu, 21 Apr 2011 11:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71054 The appeal was partially allowed with specific disallowances being upheld or modified. The disallowance of Rs. 2,779 for entertainment expenses was upheld, disallowance of Rs. 21,258 as payment to a Director was partially allowed, disallowance of Rs. 7,013 for travelling expenses was deleted, disallowance of Rs. 500 for Vishwakarma Puja expenses was deleted, and disallowance of Rs. 22,211 for bad debt was upheld. The Tribunal advised the assessee to claim the bad debt amount under specific sections for the relevant assessment year. Case-Laws Income Tax Mon, 24 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71054