https://www.taxtmi.com/caselaws?id=56455 The appeal by the Revenue was dismissed on all grounds. The Tribunal upheld the deletion of notional interest on a loan, the claim under section 43B of the Income Tax Act, the disallowance of entertainment expenses, the deletion of addition on account of gift articles, and the allowance of short-term capital loss. The decisions made by the CIT(A) were supported by legal provisions, precedents, and factual considerations, leading to the dismissal of the Revenue's appeal. en-us Tue, 16 Mar 2004 00:00:00 +0530 Thu, 14 Jun 2012 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56455 The appeal by the Revenue was dismissed on all grounds. The Tribunal upheld the deletion of notional interest on a loan, the claim under section 43B of the Income Tax Act, the disallowance of entertainment expenses, the deletion of addition on account of gift articles, and the allowance of short-term capital loss. The decisions made by the CIT(A) were supported by legal provisions, precedents, and factual considerations, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Tue, 16 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56455