https://www.taxtmi.com/caselaws?id=217354 The tribunal partly allowed the appeal, providing relief by allowing the deduction for contract fees, reducing the disallowance of direct expenses, deleting the disallowance of bulk survey material expenses, as well as conveyance and telephone expenses. However, it upheld the disallowance of professional fees due to the lack of evidence establishing the business purpose of the fees. en-us Fri, 16 Sep 2011 00:00:00 +0530 Thu, 11 Oct 2012 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217354 The tribunal partly allowed the appeal, providing relief by allowing the deduction for contract fees, reducing the disallowance of direct expenses, deleting the disallowance of bulk survey material expenses, as well as conveyance and telephone expenses. However, it upheld the disallowance of professional fees due to the lack of evidence establishing the business purpose of the fees. Case-Laws Income Tax Fri, 16 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217354