https://www.taxtmi.com/caselaws?id=17991 The court ruled in favor of the assessee regarding the disallowance of expenditure under sections 37(3A) and 37(3B), as well as the allowance of the claim under section 43B. However, on the matter of the Tribunal's authority to remand for section 215, the court remanded the case back to the Tribunal for further review and a more detailed explanation. en-us Mon, 26 Aug 1996 00:00:00 +0530 Sat, 26 Sep 2009 11:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17991 The court ruled in favor of the assessee regarding the disallowance of expenditure under sections 37(3A) and 37(3B), as well as the allowance of the claim under section 43B. However, on the matter of the Tribunal's authority to remand for section 215, the court remanded the case back to the Tribunal for further review and a more detailed explanation. Case-Laws Income Tax Mon, 26 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17991