https://www.taxtmi.com/caselaws?id=173861 The Tribunal upheld the Ld. CIT(A)'s decisions on all grounds, dismissing the revenue's appeal. The disallowance of the bad debt claim was overturned, emphasizing that post 1.4.89, writing off the debt suffices without needing demonstrative proof. The disallowance of telephone expenses for suspected personal use was also reversed, following the Gujarat High Court judgment. Additionally, the disallowance of club expenses for an employee director was deemed allowable business expenditure, in line with relevant case law. en-us Fri, 09 Jul 2010 00:00:00 +0530 Wed, 23 Sep 2015 17:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173861 The Tribunal upheld the Ld. CIT(A)'s decisions on all grounds, dismissing the revenue's appeal. The disallowance of the bad debt claim was overturned, emphasizing that post 1.4.89, writing off the debt suffices without needing demonstrative proof. The disallowance of telephone expenses for suspected personal use was also reversed, following the Gujarat High Court judgment. Additionally, the disallowance of club expenses for an employee director was deemed allowable business expenditure, in line with relevant case law. Case-Laws Income Tax Fri, 09 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173861