https://www.taxtmi.com/caselaws?id=120431 The Tribunal ruled on several issues, partially allowing the appeals. The disallowance of motor car expenses was overturned, favoring the assessee, as a corporate entity cannot have personal use. The addition of expenses for the film "Ghulam" was upheld due to unverifiable vouchers. Loss claims for the film "Ashique" were dismissed, as Rule 9A applied. Deductions under sections 80-IA and 80-IB were denied. Additional expenses for "Ashique" were allowed for consideration in the next year. Claims not pressed by the assessee were dismissed. en-us Wed, 27 Aug 2008 00:00:00 +0530 Sun, 10 Dec 2023 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120431 The Tribunal ruled on several issues, partially allowing the appeals. The disallowance of motor car expenses was overturned, favoring the assessee, as a corporate entity cannot have personal use. The addition of expenses for the film "Ghulam" was upheld due to unverifiable vouchers. Loss claims for the film "Ashique" were dismissed, as Rule 9A applied. Deductions under sections 80-IA and 80-IB were denied. Additional expenses for "Ashique" were allowed for consideration in the next year. Claims not pressed by the assessee were dismissed. Case-Laws Income Tax Wed, 27 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120431