https://www.taxtmi.com/caselaws?id=168326 The court upheld the disallowance of deductions for the Staff Superannuation Fund and Staff Provident Fund due to approvals granted after the relevant period. The valuation of perks for a director's car usage was confirmed. The deduction for business promotion expenses was disallowed. The court upheld the decision on partial deduction for personal use of the car. Various other issues, such as excise duty liability and treatment of commissions, were decided in favor of the revenue. Deductions for sales tax and Gratuity Fund contributions were allowed. Treatment of telephone expenses and interest-free loans favored the assessee. en-us Tue, 16 Sep 2008 00:00:00 +0530 Fri, 20 Feb 2015 10:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168326 The court upheld the disallowance of deductions for the Staff Superannuation Fund and Staff Provident Fund due to approvals granted after the relevant period. The valuation of perks for a director's car usage was confirmed. The deduction for business promotion expenses was disallowed. The court upheld the decision on partial deduction for personal use of the car. Various other issues, such as excise duty liability and treatment of commissions, were decided in favor of the revenue. Deductions for sales tax and Gratuity Fund contributions were allowed. Treatment of telephone expenses and interest-free loans favored the assessee. Case-Laws Income Tax Tue, 16 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168326