https://www.taxtmi.com/caselaws?id=238962 The ITAT partly allowed the appeal, granting relief to the assessee on issues including deduction u/s 80HHC, employees' contribution to Provident Fund, interest on motor car loans, motor car expenses, and depreciation on motor cars. However, disallowances of foreign travel expenses and business promotion and telephone expenses were upheld due to lack of business purpose evidence. The ITAT's decision was based on reconciling figures, legal principles, and precedents, resulting in a mixed outcome for the assessee. en-us Fri, 19 Oct 2012 00:00:00 +0530 Fri, 01 Nov 2013 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238962 The ITAT partly allowed the appeal, granting relief to the assessee on issues including deduction u/s 80HHC, employees' contribution to Provident Fund, interest on motor car loans, motor car expenses, and depreciation on motor cars. However, disallowances of foreign travel expenses and business promotion and telephone expenses were upheld due to lack of business purpose evidence. The ITAT's decision was based on reconciling figures, legal principles, and precedents, resulting in a mixed outcome for the assessee. Case-Laws Income Tax Fri, 19 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238962