https://www.taxtmi.com/caselaws?id=56402 Industrial deduction for an expanded manufacturing unit may be available where substantial fresh investment, increased capital employed, production, sales and income establish expansion. Separate books are not indispensable if joint-account allocations substantiate the claim and no specific allocation defect is shown. Vehicle expenses may warrant a limited personal-use disallowance where employees and the firm use the vehicles. Statutory sales tax paid before the return-filing date may qualify for deduction, subject to verification of payment. Royalty to a partner cannot be reduced merely because a new unit operated for part of the year, and employee bonus is allowable where justified by reasonableness and commercial expediency. en-us Thu, 22 Sep 1994 00:00:00 +0530 Fri, 03 Dec 2010 14:06:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56402 Industrial deduction for an expanded manufacturing unit may be available where substantial fresh investment, increased capital employed, production, sales and income establish expansion. Separate books are not indispensable if joint-account allocations substantiate the claim and no specific allocation defect is shown. Vehicle expenses may warrant a limited personal-use disallowance where employees and the firm use the vehicles. Statutory sales tax paid before the return-filing date may qualify for deduction, subject to verification of payment. Royalty to a partner cannot be reduced merely because a new unit operated for part of the year, and employee bonus is allowable where justified by reasonableness and commercial expediency. Case-Laws Income Tax Thu, 22 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56402