https://www.taxtmi.com/caselaws?id=417858 Telephone expenditure used for foreign business calls by export partners was treated as wholly and exclusively for business and the disallowance was deleted. Entertainment and club outgoings were only partly non-business in nature: expenses supporting interaction with foreign buyers and business associates were allowed, but items such as cigarettes and wines justified restriction of the claim, leaving a limited disallowance. Membership, subscription, certificate-related and similar business-linked payments were held not to attract tax deduction obligations under Chapter XVII-B, so the addition under section 40(a)(ia) was deleted. The assessee obtained full relief on telephone costs and the TDS-related addition, and partial relief on entertainment and club expenses. en-us Tue, 25 Jan 2022 00:00:00 +0530 Thu, 03 Feb 2022 07:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417858 Telephone expenditure used for foreign business calls by export partners was treated as wholly and exclusively for business and the disallowance was deleted. Entertainment and club outgoings were only partly non-business in nature: expenses supporting interaction with foreign buyers and business associates were allowed, but items such as cigarettes and wines justified restriction of the claim, leaving a limited disallowance. Membership, subscription, certificate-related and similar business-linked payments were held not to attract tax deduction obligations under Chapter XVII-B, so the addition under section 40(a)(ia) was deleted. The assessee obtained full relief on telephone costs and the TDS-related addition, and partial relief on entertainment and club expenses. Case-Laws Income Tax Tue, 25 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417858