https://www.taxtmi.com/caselaws?id=56360 The Tribunal partially allowed the appeal by vacating the disallowance of management service charges and directing a recalculation of travelling expenses. However, the disallowance of sundry expenses, cash credits, and the charge of interest under Section 217 were upheld. The Tribunal emphasized the importance of consistency in tax proceedings unless there are material changes in facts or law. en-us Mon, 03 Oct 1988 00:00:00 +0530 Tue, 13 Sep 2016 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56360 The Tribunal partially allowed the appeal by vacating the disallowance of management service charges and directing a recalculation of travelling expenses. However, the disallowance of sundry expenses, cash credits, and the charge of interest under Section 217 were upheld. The Tribunal emphasized the importance of consistency in tax proceedings unless there are material changes in facts or law. Case-Laws Income Tax Mon, 03 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56360