https://www.taxtmi.com/caselaws?id=180779 The Tribunal partly allowed the appeal, upholding the disallowances of rent paid for accommodation and tools expenditure, while allowing the disallowance of administrative expenses and employees' contribution to PF and ESIC. The Tribunal found that the reimbursement from the parent company was discretionary, not a matter of right, and allowed deductions for timely payments of PF and ESIC contributions. The disallowed rent payment was deemed gratuitous and not a legitimate business expense, while tools expenditure was considered capital in nature, allowing only depreciation. en-us Fri, 27 Aug 2010 00:00:00 +0530 Sat, 11 Jun 2016 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180779 The Tribunal partly allowed the appeal, upholding the disallowances of rent paid for accommodation and tools expenditure, while allowing the disallowance of administrative expenses and employees' contribution to PF and ESIC. The Tribunal found that the reimbursement from the parent company was discretionary, not a matter of right, and allowed deductions for timely payments of PF and ESIC contributions. The disallowed rent payment was deemed gratuitous and not a legitimate business expense, while tools expenditure was considered capital in nature, allowing only depreciation. Case-Laws Income Tax Fri, 27 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180779