https://www.taxtmi.com/caselaws?id=55549 The Tribunal partly allowed the appeal concerning various tax disallowances. Disallowance under section 37(3A) for vehicle tax was upheld but not for vehicle insurance. Disallowance under rule 6-B was overturned. The matter of commission paid to parties was sent back for reconsideration. Disallowance of consultation fees was upheld. Disallowance of bad debt was sent back for further review. Disallowance under section 43B was to be re-examined. The disallowance of depreciation was overturned. Interest charged under section 215 was allowed. The Revenue's appeal on repair expenses, liquidated damages, and section 43B addition was partly allowed. en-us Fri, 05 Sep 1997 00:00:00 +0530 Sat, 27 Nov 2010 16:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55549 The Tribunal partly allowed the appeal concerning various tax disallowances. Disallowance under section 37(3A) for vehicle tax was upheld but not for vehicle insurance. Disallowance under rule 6-B was overturned. The matter of commission paid to parties was sent back for reconsideration. Disallowance of consultation fees was upheld. Disallowance of bad debt was sent back for further review. Disallowance under section 43B was to be re-examined. The disallowance of depreciation was overturned. Interest charged under section 215 was allowed. The Revenue's appeal on repair expenses, liquidated damages, and section 43B addition was partly allowed. Case-Laws Income Tax Fri, 05 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55549