https://www.taxtmi.com/caselaws?id=34345 The court ruled in favor of the assessee, allowing expenses disallowed under section 30(a)(i) to be claimed under section 37 if meeting the required conditions. It held that CBDT instructions on monetary limits for appeals are not binding on the court and cannot supersede statutory provisions. Therefore, the court proceeded with the references on their merits, supporting the assessee's position in both issues. en-us Thu, 21 Feb 2008 00:00:00 +0530 Wed, 19 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34345 The court ruled in favor of the assessee, allowing expenses disallowed under section 30(a)(i) to be claimed under section 37 if meeting the required conditions. It held that CBDT instructions on monetary limits for appeals are not binding on the court and cannot supersede statutory provisions. Therefore, the court proceeded with the references on their merits, supporting the assessee's position in both issues. Case-Laws Income Tax Thu, 21 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34345