https://www.taxtmi.com/caselaws?id=19324 The High Court upheld that expenses on repairs and insurance for motor cars are not disallowable under section 37(3A) of the Income-tax Act, 1961. The Court ruled in favor of the assessee for the unpaid amount under the Cement (Control) Order, 1967. However, the Court ruled against the assessee for the unpaid cess under the Water (Prevention and Control of Pollution) Cess Act, 1977, stating it was subject to section 43B of the Income-tax Act, 1961. en-us Tue, 04 Jan 1994 00:00:00 +0530 Thu, 05 Nov 2009 13:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19324 The High Court upheld that expenses on repairs and insurance for motor cars are not disallowable under section 37(3A) of the Income-tax Act, 1961. The Court ruled in favor of the assessee for the unpaid amount under the Cement (Control) Order, 1967. However, the Court ruled against the assessee for the unpaid cess under the Water (Prevention and Control of Pollution) Cess Act, 1977, stating it was subject to section 43B of the Income-tax Act, 1961. Case-Laws Income Tax Tue, 04 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19324