https://www.taxtmi.com/caselaws?id=275870 The ITAT partly allowed the appeal of the assessee, upholding disallowances to the extent consented by the assessee. The order of the CIT (A) regarding car expenses disallowance was overturned, stating disallowances solely based on personal use were not justified for a corporate assessee. However, disallowances of entertainment and business promotion expenses were upheld due to discrepancies and lack of verification, with the ITAT sustaining the disallowances to the extent consented by the assessee, which was 10% of the total expenses claimed under these heads. en-us Fri, 03 Jun 2011 00:00:00 +0530 Sat, 20 Oct 2018 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275870 The ITAT partly allowed the appeal of the assessee, upholding disallowances to the extent consented by the assessee. The order of the CIT (A) regarding car expenses disallowance was overturned, stating disallowances solely based on personal use were not justified for a corporate assessee. However, disallowances of entertainment and business promotion expenses were upheld due to discrepancies and lack of verification, with the ITAT sustaining the disallowances to the extent consented by the assessee, which was 10% of the total expenses claimed under these heads. Case-Laws Income Tax Fri, 03 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275870