https://www.taxtmi.com/caselaws?id=326303 Where expense claims for telephone, travelling, vehicle and depreciation were not fully supported by verifiable bills, vouchers or usage records, the disallowance was held excessive and was reasonably restricted on an estimated basis, granting partial relief. However, employees' contributions to provident fund and ESIC deposited after the statutory due date were not eligible for deduction, and that disallowance was sustained. The appeal was therefore partly allowed only on the estimated expenditure issue, while the late payment of welfare fund contributions continued to be disallowed. en-us Wed, 13 Jan 2016 00:00:00 +0530 Tue, 12 Apr 2016 11:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326303 Where expense claims for telephone, travelling, vehicle and depreciation were not fully supported by verifiable bills, vouchers or usage records, the disallowance was held excessive and was reasonably restricted on an estimated basis, granting partial relief. However, employees' contributions to provident fund and ESIC deposited after the statutory due date were not eligible for deduction, and that disallowance was sustained. The appeal was therefore partly allowed only on the estimated expenditure issue, while the late payment of welfare fund contributions continued to be disallowed. Case-Laws Income Tax Wed, 13 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326303