https://www.taxtmi.com/caselaws?id=439490 The Tribunal condoned the delay in filing the appeal, reducing the effective delay to 90 days due to non-deliberate reasons, including the Covid-19 pandemic. Regarding the disallowance of club membership fees as a business expense, the Tribunal found the expenditure of Rs. 22,60,000/- beneficial for the company's business growth and interactions, despite being in the director's name. Consequently, the Tribunal allowed the appeal, directing the deletion of the disallowed amount. en-us Thu, 25 May 2023 00:00:00 +0530 Sun, 25 Jun 2023 21:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439490 The Tribunal condoned the delay in filing the appeal, reducing the effective delay to 90 days due to non-deliberate reasons, including the Covid-19 pandemic. Regarding the disallowance of club membership fees as a business expense, the Tribunal found the expenditure of Rs. 22,60,000/- beneficial for the company's business growth and interactions, despite being in the director's name. Consequently, the Tribunal allowed the appeal, directing the deletion of the disallowed amount. Case-Laws Income Tax Thu, 25 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439490