https://www.taxtmi.com/caselaws?id=218790 Reimbursement of advertisement and publicity expenses not claimed in the profit and loss account was held outside section 40(a)(ia), so the disallowance was deleted. Foreign travel expenditure of directors was disallowed because the assessee produced no contemporaneous evidence, date-wise itinerary, or board resolution to show that the visits were wholly and exclusively for business, and that disallowance was sustained. Salary paid to two lady directors under section 40A(2)(b) was subjected to a restricted disallowance, which was treated as a reasonable view on the material on record and maintained. en-us Thu, 26 Jul 2012 00:00:00 +0530 Mon, 24 Sep 2012 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218790 Reimbursement of advertisement and publicity expenses not claimed in the profit and loss account was held outside section 40(a)(ia), so the disallowance was deleted. Foreign travel expenditure of directors was disallowed because the assessee produced no contemporaneous evidence, date-wise itinerary, or board resolution to show that the visits were wholly and exclusively for business, and that disallowance was sustained. Salary paid to two lady directors under section 40A(2)(b) was subjected to a restricted disallowance, which was treated as a reasonable view on the material on record and maintained. Case-Laws Income Tax Thu, 26 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218790