https://www.taxtmi.com/caselaws?id=256768 The Court dismissed the appeal in favor of the respondent-assessee, upholding the Income Tax Appellate Tribunal's decision regarding the disallowance of medical expenses of a Director under Section 40A(5) of the Income Tax Act and the disallowance of Camp Office expenses without evidence of participative role of Directors' Wives on business tours for the assessment year 1988-89. The Tribunal's findings supported the justification of these expenses in the context of the business activities, leading to a ruling against the Revenue-appellant. en-us Mon, 02 Feb 2015 00:00:00 +0530 Fri, 20 Feb 2015 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256768 The Court dismissed the appeal in favor of the respondent-assessee, upholding the Income Tax Appellate Tribunal's decision regarding the disallowance of medical expenses of a Director under Section 40A(5) of the Income Tax Act and the disallowance of Camp Office expenses without evidence of participative role of Directors' Wives on business tours for the assessment year 1988-89. The Tribunal's findings supported the justification of these expenses in the context of the business activities, leading to a ruling against the Revenue-appellant. Case-Laws Income Tax Mon, 02 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256768