https://www.taxtmi.com/caselaws?id=243106 The Tribunal partly allowed the appeals in favor of the assessee. Disallowances for Staff Training Expenses were reduced due to lack of FBT payment and insufficient vouchers. Customer Expenses disallowance was reduced considering FBT payment and overall circumstances. Disallowance of Other Selling and Distribution Expenses was restricted to 15% of the expenses. Vehicle Running and Maintenance Expenses disallowance was reduced to 10% for personal usage. The Tribunal did not separately address the Double Taxation Issue. Specific disallowances were adjusted based on the Tribunal's findings for each issue. en-us Fri, 02 Aug 2013 00:00:00 +0530 Sat, 25 Jan 2014 20:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243106 The Tribunal partly allowed the appeals in favor of the assessee. Disallowances for Staff Training Expenses were reduced due to lack of FBT payment and insufficient vouchers. Customer Expenses disallowance was reduced considering FBT payment and overall circumstances. Disallowance of Other Selling and Distribution Expenses was restricted to 15% of the expenses. Vehicle Running and Maintenance Expenses disallowance was reduced to 10% for personal usage. The Tribunal did not separately address the Double Taxation Issue. Specific disallowances were adjusted based on the Tribunal's findings for each issue. Case-Laws Income Tax Fri, 02 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243106