https://www.taxtmi.com/caselaws?id=12677 The High Court ruled against the assessee on the disallowance of sales promotion expenditure under sections 37(3A) and 37(3B) but in favor of the assessee on the disallowance of maintenance expenditure on vehicles under the same sections. Additionally, the court favored the assessee on the disallowance under section 43B for delayed payments, directing the allowance of the disallowed amount if payments were made within the permissible time. The High Court's decision disposed of the reference with detailed reasoning for each issue. en-us Wed, 13 Feb 2002 00:00:00 +0530 Thu, 21 May 2009 11:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12677 The High Court ruled against the assessee on the disallowance of sales promotion expenditure under sections 37(3A) and 37(3B) but in favor of the assessee on the disallowance of maintenance expenditure on vehicles under the same sections. Additionally, the court favored the assessee on the disallowance under section 43B for delayed payments, directing the allowance of the disallowed amount if payments were made within the permissible time. The High Court's decision disposed of the reference with detailed reasoning for each issue. Case-Laws Income Tax Wed, 13 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12677