https://www.taxtmi.com/caselaws?id=55316 Business expenditure on festive dry-fruit distribution and presentation articles was treated as allowable, with rule 6B disallowance not sustained on the facts. Pooja expenses were accepted as staff welfare expenditure, and maintenance of a residential flat provided to a managing director was not treated as a perquisite for disallowance under section 40A(5) because no special repairs for personal convenience were shown. Amalgamation expenses were held revenue in nature, and section 80J relief was preserved for the amalgamated company for the post-amalgamation period on a liberal construction. Interest under section 215 was held not leviable, while interest under section 139(8) required reconsideration after giving effect to the order. en-us Thu, 16 Dec 1993 00:00:00 +0530 Thu, 25 Nov 2010 14:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55316 Business expenditure on festive dry-fruit distribution and presentation articles was treated as allowable, with rule 6B disallowance not sustained on the facts. Pooja expenses were accepted as staff welfare expenditure, and maintenance of a residential flat provided to a managing director was not treated as a perquisite for disallowance under section 40A(5) because no special repairs for personal convenience were shown. Amalgamation expenses were held revenue in nature, and section 80J relief was preserved for the amalgamated company for the post-amalgamation period on a liberal construction. Interest under section 215 was held not leviable, while interest under section 139(8) required reconsideration after giving effect to the order. Case-Laws Income Tax Thu, 16 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55316