https://www.taxtmi.com/caselaws?id=326519 The Tribunal upheld the CIT(A)'s decision to restrict the disallowance of entertainment and travelling expenses to 20% of the expenses incurred, resulting in a sustained disallowance of Rs. 1,60,378 for entertainment expenses and Rs. 8,44,432 for travelling expenses. The Tribunal found the CIT(A)'s consideration of commercial expediency and proportionality reasonable, dismissing the department's appeal. en-us Fri, 04 Mar 2016 00:00:00 +0530 Mon, 18 Apr 2016 08:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326519 The Tribunal upheld the CIT(A)'s decision to restrict the disallowance of entertainment and travelling expenses to 20% of the expenses incurred, resulting in a sustained disallowance of Rs. 1,60,378 for entertainment expenses and Rs. 8,44,432 for travelling expenses. The Tribunal found the CIT(A)'s consideration of commercial expediency and proportionality reasonable, dismissing the department's appeal. Case-Laws Income Tax Fri, 04 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326519