https://www.taxtmi.com/caselaws?id=244152 The tribunal partly allowed the appeal of the assessee, emphasizing the importance of substantiating expenses with concrete evidence. The disallowance of Sales Promotion Expenses was confirmed due to insufficient evidence supporting expenses incurred through the Managing Director for foreign trips. However, the disallowance of Travelling Expenses for a Director, who was the wife of the Managing Director, was deleted as legitimate business expenses. The disallowance under Running & Maintenance of Vehicles was overturned, as the absence of a logbook did not justify the disallowance. Similarly, the disallowance of Legal & Professional Charges was deleted due to lack of specific reasons provided for disallowance. en-us Fri, 27 Dec 2013 00:00:00 +0530 Wed, 19 Feb 2014 14:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244152 The tribunal partly allowed the appeal of the assessee, emphasizing the importance of substantiating expenses with concrete evidence. The disallowance of Sales Promotion Expenses was confirmed due to insufficient evidence supporting expenses incurred through the Managing Director for foreign trips. However, the disallowance of Travelling Expenses for a Director, who was the wife of the Managing Director, was deleted as legitimate business expenses. The disallowance under Running & Maintenance of Vehicles was overturned, as the absence of a logbook did not justify the disallowance. Similarly, the disallowance of Legal & Professional Charges was deleted due to lack of specific reasons provided for disallowance. Case-Laws Income Tax Fri, 27 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244152