https://www.taxtmi.com/caselaws?id=210605 The appeals for the assessment years 2005-06 and 2006-07 were partly allowed. The disallowance of foreign tour expenses and certain labor charges was upheld, while the treatment of factory repairing expenses as revenue expenditure was allowed. The appellant's claim for disallowance on account of personal use was dismissed. The Tribunal's decisions were based on the lack of sufficient evidence to support the business nature of the expenses in question. en-us Fri, 06 Jan 2012 00:00:00 +0530 Thu, 16 Feb 2012 08:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210605 The appeals for the assessment years 2005-06 and 2006-07 were partly allowed. The disallowance of foreign tour expenses and certain labor charges was upheld, while the treatment of factory repairing expenses as revenue expenditure was allowed. The appellant's claim for disallowance on account of personal use was dismissed. The Tribunal's decisions were based on the lack of sufficient evidence to support the business nature of the expenses in question. Case-Laws Income Tax Fri, 06 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210605