https://www.taxtmi.com/caselaws?id=117768 The ITAT allowed the appeal regarding disallowances related to payment to a foreign company, provision for leave encashment, and addition in respect of Modvat. The Tribunal directed further examination by the Assessing Officer on the nature of the expenditure for technical know-how acquisition. The issue of disallowance of guest house expenses was not pursued by the assessee due to a relevant precedent. en-us Sat, 25 Dec 2004 00:00:00 +0530 Tue, 26 Jun 2012 13:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117768 The ITAT allowed the appeal regarding disallowances related to payment to a foreign company, provision for leave encashment, and addition in respect of Modvat. The Tribunal directed further examination by the Assessing Officer on the nature of the expenditure for technical know-how acquisition. The issue of disallowance of guest house expenses was not pursued by the assessee due to a relevant precedent. Case-Laws Income Tax Sat, 25 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117768