https://www.taxtmi.com/caselaws?id=117331 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of Rs. 43,90,120 for iron scrap purchase, citing a previous order in the assessee's favor. Additionally, the Tribunal ruled in favor of the assessee regarding the disallowance of Rs. 2,11,276 for installing an X-ray machine, stating that the expenditure was for the welfare of staff and their families, thus deductible under section 37(1) of the Income-tax Act. The departmental appeal was dismissed, and the Tribunal's decision on both issues was upheld. en-us Thu, 21 Feb 2002 00:00:00 +0530 Thu, 21 Jun 2012 17:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117331 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of Rs. 43,90,120 for iron scrap purchase, citing a previous order in the assessee's favor. Additionally, the Tribunal ruled in favor of the assessee regarding the disallowance of Rs. 2,11,276 for installing an X-ray machine, stating that the expenditure was for the welfare of staff and their families, thus deductible under section 37(1) of the Income-tax Act. The departmental appeal was dismissed, and the Tribunal's decision on both issues was upheld. Case-Laws Income Tax Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117331