https://www.taxtmi.com/caselaws?id=367728 The Tribunal dismissed the assessee's Ground No.1 regarding repair and maintenance expenses, partly allowing the revenue's appeal by capitalizing a portion of the expenses. Ground No.2 on machine hire charges was allowed for statistical purposes. Both parties' Ground No.3 on commission expenses was dismissed. The assessee's Ground No.4 on travelling and conveyance expenses was partly allowed, reducing the disallowance. Ground No.5 on vehicle expenses was partly allowed. The Tribunal partially allowed the cross appeals for statistical purposes. en-us Wed, 19 Sep 2018 00:00:00 +0530 Tue, 25 Sep 2018 08:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367728 The Tribunal dismissed the assessee's Ground No.1 regarding repair and maintenance expenses, partly allowing the revenue's appeal by capitalizing a portion of the expenses. Ground No.2 on machine hire charges was allowed for statistical purposes. Both parties' Ground No.3 on commission expenses was dismissed. The assessee's Ground No.4 on travelling and conveyance expenses was partly allowed, reducing the disallowance. Ground No.5 on vehicle expenses was partly allowed. The Tribunal partially allowed the cross appeals for statistical purposes. Case-Laws Income Tax Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367728