https://www.taxtmi.com/caselaws?id=430910 The Tribunal upheld the disallowance of professional development and advertisement expenses, deeming them personal and not wholly for the profession. However, the disallowance of telephone and vehicle expenses was overturned due to the assessee's self-disallowance and supporting tax audit report. The appeal was partially allowed. en-us Wed, 23 Nov 2022 00:00:00 +0530 Wed, 30 Nov 2022 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430910 The Tribunal upheld the disallowance of professional development and advertisement expenses, deeming them personal and not wholly for the profession. However, the disallowance of telephone and vehicle expenses was overturned due to the assessee's self-disallowance and supporting tax audit report. The appeal was partially allowed. Case-Laws Income Tax Wed, 23 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430910