https://www.taxtmi.com/caselaws?id=247877 The ITAT partly allowed the appeal filed by the assessee. It directed the AO to delete the disallowance of entertainment expenses as the claim was found genuine. The write-off of deposits with MTNL was allowed as a business expenditure. The deduction of society charges was permitted, contrary to the AO's disallowance. The issue of deduction of municipal taxes was sent back to the AO for verification and allowance if correct. The ITAT provided directions for the AO to reconsider and decide on each issue in line with the Income Tax Act. en-us Wed, 30 Apr 2014 00:00:00 +0530 Mon, 26 May 2014 10:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247877 The ITAT partly allowed the appeal filed by the assessee. It directed the AO to delete the disallowance of entertainment expenses as the claim was found genuine. The write-off of deposits with MTNL was allowed as a business expenditure. The deduction of society charges was permitted, contrary to the AO's disallowance. The issue of deduction of municipal taxes was sent back to the AO for verification and allowance if correct. The ITAT provided directions for the AO to reconsider and decide on each issue in line with the Income Tax Act. Case-Laws Income Tax Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247877