https://www.taxtmi.com/caselaws?id=435435 The court upheld the disallowance of Rs.91,200 for advertisement expenses and Rs.10,59,681 for interest payments to minors and unregistered firms under sections 37(1) and 40(a)(ia) of the ITA, 1961. However, it allowed the appeal regarding the disallowance of Rs.41,78,942 under section 36(1)(viia) due to the absence of rural advances. The general ground of appeal was dismissed as not pressed. en-us Fri, 17 Mar 2023 00:00:00 +0530 Mon, 20 Mar 2023 08:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435435 The court upheld the disallowance of Rs.91,200 for advertisement expenses and Rs.10,59,681 for interest payments to minors and unregistered firms under sections 37(1) and 40(a)(ia) of the ITA, 1961. However, it allowed the appeal regarding the disallowance of Rs.41,78,942 under section 36(1)(viia) due to the absence of rural advances. The general ground of appeal was dismissed as not pressed. Case-Laws Income Tax Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435435