https://www.taxtmi.com/caselaws?id=207354 Complete particulars and day-to-day books entries for conveyance, telephone, postage, local travel and foreign travel expenses made an ad hoc percentage disallowance unsustainable, so the addition was deleted. TDS on professional fees and contract payments, having been deducted in the last month of the year and deposited before the return-filing due date under section 139(1), did not attract disallowance under section 40(a)(ia), and the related claim was allowed. Product development and scientific research expenditure, though capital in nature, qualified for deduction under section 35 because it was incurred on scientific research related to the business; the enhancement was set aside. en-us Tue, 09 Feb 2010 00:00:00 +0530 Sat, 08 Jun 2013 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207354 Complete particulars and day-to-day books entries for conveyance, telephone, postage, local travel and foreign travel expenses made an ad hoc percentage disallowance unsustainable, so the addition was deleted. TDS on professional fees and contract payments, having been deducted in the last month of the year and deposited before the return-filing due date under section 139(1), did not attract disallowance under section 40(a)(ia), and the related claim was allowed. Product development and scientific research expenditure, though capital in nature, qualified for deduction under section 35 because it was incurred on scientific research related to the business; the enhancement was set aside. Case-Laws Income Tax Tue, 09 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207354