https://www.taxtmi.com/caselaws?id=155059 House property income from the Agra building had to be recomputed with rent control limits in view, but factual verification of municipal taxes, occupiers and rent position was required, so the matter was remitted. Tug hire charges were allowable for the 13-month contract term, while the additional demobilisation period was disallowed. Unrecovered Stovec contract expenditure was also sent back for verification. Ad hoc disallowance of Diwali gifts and the claimed security deposit/civil work expense were sustained for lack of proof, whereas club membership fee was allowed but unsupported club spend was not. Higher depreciation at 40% on tractors and trailers used in transportation business was allowed, telephone reimbursement was accepted, and motor car disallowance was restricted. en-us Fri, 21 Jan 2011 00:00:00 +0530 Mon, 14 Sep 2015 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155059 House property income from the Agra building had to be recomputed with rent control limits in view, but factual verification of municipal taxes, occupiers and rent position was required, so the matter was remitted. Tug hire charges were allowable for the 13-month contract term, while the additional demobilisation period was disallowed. Unrecovered Stovec contract expenditure was also sent back for verification. Ad hoc disallowance of Diwali gifts and the claimed security deposit/civil work expense were sustained for lack of proof, whereas club membership fee was allowed but unsupported club spend was not. Higher depreciation at 40% on tractors and trailers used in transportation business was allowed, telephone reimbursement was accepted, and motor car disallowance was restricted. Case-Laws Income Tax Fri, 21 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155059