https://www.taxtmi.com/caselaws?id=16572 The court partially ruled in favor of the Department, classifying salary to watchmen and depreciation allowance as perquisites, while excluding rates and taxes, maintenance of vehicles, and personal accident insurance premium from being treated as perquisites. On the second issue, the court held that the disallowed sums under sales promotion and miscellaneous expenses should be regarded as entertainment expenditure. en-us Tue, 11 Feb 1997 00:00:00 +0530 Tue, 08 Sep 2009 15:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16572 The court partially ruled in favor of the Department, classifying salary to watchmen and depreciation allowance as perquisites, while excluding rates and taxes, maintenance of vehicles, and personal accident insurance premium from being treated as perquisites. On the second issue, the court held that the disallowed sums under sales promotion and miscellaneous expenses should be regarded as entertainment expenditure. Case-Laws Income Tax Tue, 11 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16572