https://www.taxtmi.com/caselaws?id=173116 The court ruled in favor of the revenue on the issue of expenditure on free distribution of samples, following precedent under Section 37(3A) of the Income Tax Act. The court upheld the Income Tax Appellate Tribunal's decision on the traveling expenses of the Managing Director's wife. Additionally, the court favored the assessee on the crediting of wages to a suspense account and the addition made under section 43B for non-payment of sales tax. The court disposed of the latter three issues without entertaining the application. en-us Tue, 13 Dec 2005 00:00:00 +0530 Wed, 09 Sep 2015 12:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173116 The court ruled in favor of the revenue on the issue of expenditure on free distribution of samples, following precedent under Section 37(3A) of the Income Tax Act. The court upheld the Income Tax Appellate Tribunal's decision on the traveling expenses of the Managing Director's wife. Additionally, the court favored the assessee on the crediting of wages to a suspense account and the addition made under section 43B for non-payment of sales tax. The court disposed of the latter three issues without entertaining the application. Case-Laws Income Tax Tue, 13 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173116