https://www.taxtmi.com/caselaws?id=17755 The High Court ruled in favor of the Revenue regarding the disallowance of expenses on repairs and maintenance of cars under section 37(3A) of the Income-tax Act. However, the Court sided with the assessee on the treatment of unpaid sales tax liability under section 43B and the deduction under sections 80HH and 80-I without deducting earlier losses. en-us Wed, 03 Jul 1996 00:00:00 +0530 Thu, 24 Sep 2009 16:02:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17755 The High Court ruled in favor of the Revenue regarding the disallowance of expenses on repairs and maintenance of cars under section 37(3A) of the Income-tax Act. However, the Court sided with the assessee on the treatment of unpaid sales tax liability under section 43B and the deduction under sections 80HH and 80-I without deducting earlier losses. Case-Laws Income Tax Wed, 03 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17755