https://www.taxtmi.com/caselaws?id=71586 The Tribunal allowed the appeals in part, emphasizing the validity of the accounting methods used by the assessees. It upheld treating birds as stock-in-trade, ruled section 36(1)(vi) inapplicable, and directed reevaluation of disallowed entertainment expenses. The Tribunal dismissed the challenge to section 80-I deduction based on a Supreme Court precedent and rejected ad hoc disallowances of telephone and vehicle expenses. An ex parte decision by CIT(A) was upheld due to the ground not being pressed during the hearing. en-us Mon, 28 Feb 2000 00:00:00 +0530 Mon, 25 Apr 2011 17:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71586 The Tribunal allowed the appeals in part, emphasizing the validity of the accounting methods used by the assessees. It upheld treating birds as stock-in-trade, ruled section 36(1)(vi) inapplicable, and directed reevaluation of disallowed entertainment expenses. The Tribunal dismissed the challenge to section 80-I deduction based on a Supreme Court precedent and rejected ad hoc disallowances of telephone and vehicle expenses. An ex parte decision by CIT(A) was upheld due to the ground not being pressed during the hearing. Case-Laws Income Tax Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71586