https://www.taxtmi.com/caselaws?id=55511 The appeal challenged disallowances under various sections, including section 37(3A) for advertisement expenses, car lease rent, and recruitment costs. The tribunal upheld disallowance of car lease rent but allowed 50% of other expenses related to advertisement. Regarding treatment of leave encashment under section 40(c), the tribunal included it post-retrospective amendment. Disallowance under section 80VV was overturned as payment for sur-tax assessment was not covered. Disallowance of penalty and fine under Factories Act was upheld based on High Court ruling, resulting in partial allowance of the appeal. en-us Wed, 25 Apr 1990 00:00:00 +0530 Sat, 27 Nov 2010 13:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55511 The appeal challenged disallowances under various sections, including section 37(3A) for advertisement expenses, car lease rent, and recruitment costs. The tribunal upheld disallowance of car lease rent but allowed 50% of other expenses related to advertisement. Regarding treatment of leave encashment under section 40(c), the tribunal included it post-retrospective amendment. Disallowance under section 80VV was overturned as payment for sur-tax assessment was not covered. Disallowance of penalty and fine under Factories Act was upheld based on High Court ruling, resulting in partial allowance of the appeal. Case-Laws Income Tax Wed, 25 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55511