https://www.taxtmi.com/caselaws?id=206433 The Tribunal partly allowed the appeal, directing the Assessing Officer to re-examine the disallowed commission expenses with complete details provided by the assessee. The disallowance of traveling expenses to Mumbai was deleted as the Tribunal found it unjustified. Disallowance of RF connectivity charges was also deleted, as it was not considered capital expenditure. However, replacement expenses for doors were confirmed as capital expenditure, and disallowance of telephone expenses for a new instrument was upheld. Business promotion expenses disallowance was set aside for re-examination. The Tribunal directed the re-calculation of interest under Sections 234B and 234C after final income determination. en-us Thu, 16 Dec 2010 00:00:00 +0530 Tue, 01 Nov 2011 07:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206433 The Tribunal partly allowed the appeal, directing the Assessing Officer to re-examine the disallowed commission expenses with complete details provided by the assessee. The disallowance of traveling expenses to Mumbai was deleted as the Tribunal found it unjustified. Disallowance of RF connectivity charges was also deleted, as it was not considered capital expenditure. However, replacement expenses for doors were confirmed as capital expenditure, and disallowance of telephone expenses for a new instrument was upheld. Business promotion expenses disallowance was set aside for re-examination. The Tribunal directed the re-calculation of interest under Sections 234B and 234C after final income determination. Case-Laws Income Tax Thu, 16 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206433