https://www.taxtmi.com/caselaws?id=373370 The appeal was partly allowed by the Appellate Tribunal ITAT AHMEDABAD. Disallowances on late payment of PF and ESI contributions were upheld due to precedent. However, disallowances on testing expenses were deleted as tax treaty provisions did not make them taxable in India. Disallowance of motor car running expenses was also deleted as the personal use element did not negate the business purpose. Overall, specific disallowances were overturned based on legal analysis and interpretations of tax laws. en-us Wed, 05 Dec 2018 00:00:00 +0530 Fri, 11 Jan 2019 11:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373370 The appeal was partly allowed by the Appellate Tribunal ITAT AHMEDABAD. Disallowances on late payment of PF and ESI contributions were upheld due to precedent. However, disallowances on testing expenses were deleted as tax treaty provisions did not make them taxable in India. Disallowance of motor car running expenses was also deleted as the personal use element did not negate the business purpose. Overall, specific disallowances were overturned based on legal analysis and interpretations of tax laws. Case-Laws Income Tax Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373370