https://www.taxtmi.com/caselaws?id=204988 The Court upheld the Tribunal's decision to allow expenses on repair and maintenance, staff welfare, personal use of car and telephone, and foreign traveling expenses under the Income Tax Act, 1961. The Assessing Officer's disallowances were overturned as the expenses were found to be legitimate business expenditures. The Court dismissed the appeal, ruling that the expenses were not excessive or unreasonable, and no substantial question of law arose. The judgments cited by the revenue were deemed not applicable to the specific facts of the case. en-us Tue, 25 Jan 2011 00:00:00 +0530 Mon, 15 Aug 2011 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204988 The Court upheld the Tribunal's decision to allow expenses on repair and maintenance, staff welfare, personal use of car and telephone, and foreign traveling expenses under the Income Tax Act, 1961. The Assessing Officer's disallowances were overturned as the expenses were found to be legitimate business expenditures. The Court dismissed the appeal, ruling that the expenses were not excessive or unreasonable, and no substantial question of law arose. The judgments cited by the revenue were deemed not applicable to the specific facts of the case. Case-Laws Income Tax Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204988