https://www.taxtmi.com/caselaws?id=71371 The Tribunal partly allowed the appeal, granting relief on the grounds concerning road repairs and advertisement expenses for recruitment. The Tribunal upheld the CIT(A)'s decisions on other issues, including disallowance of service charges, treatment of certain income as revenue, and inclusion of entertainment expenses. The liability under ss. 139 and 215 was rejected as it was not pressed by the assessee. Additional grounds related to disallowance under s. 43B and advertisement expenses for recruitment were also rejected. en-us Fri, 24 Aug 2007 00:00:00 +0530 Thu, 26 Jul 2012 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71371 The Tribunal partly allowed the appeal, granting relief on the grounds concerning road repairs and advertisement expenses for recruitment. The Tribunal upheld the CIT(A)'s decisions on other issues, including disallowance of service charges, treatment of certain income as revenue, and inclusion of entertainment expenses. The liability under ss. 139 and 215 was rejected as it was not pressed by the assessee. Additional grounds related to disallowance under s. 43B and advertisement expenses for recruitment were also rejected. Case-Laws Income Tax Fri, 24 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71371