https://www.taxtmi.com/caselaws?id=273053 The Tribunal condoned the delay in filing the appeal due to the illness of the counsel, admitting the appeal for hearing. The claim for brokerage expenses was allowed as an independent transaction. Disallowances of motor car expenses, telephone expenses, and proportionate expenses were upheld. The issue of foreign traveling expenses disallowance was also upheld. Charging of interest under section 234B was deemed mandatory. The appeals were partly allowed for statistical purposes, with directions for fresh adjudication on certain issues. en-us Fri, 14 Oct 2011 00:00:00 +0530 Sat, 02 Jun 2018 11:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273053 The Tribunal condoned the delay in filing the appeal due to the illness of the counsel, admitting the appeal for hearing. The claim for brokerage expenses was allowed as an independent transaction. Disallowances of motor car expenses, telephone expenses, and proportionate expenses were upheld. The issue of foreign traveling expenses disallowance was also upheld. Charging of interest under section 234B was deemed mandatory. The appeals were partly allowed for statistical purposes, with directions for fresh adjudication on certain issues. Case-Laws Income Tax Fri, 14 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273053