https://www.taxtmi.com/caselaws?id=56880 The Appellate Tribunal upheld the decision of the lower authorities in disallowing 50% of car expenses for business purposes, amounting to Rs. 2,821, as reasonable. It allowed compensation for defective medicine supplied, considering it a legitimate business expenditure. The disallowance of commission paid for bringing customers was upheld due to lack of verifiability. The disallowance of travelling expenses by estimate was reduced from Rs. 3,000 to Rs. 1,000 by the Appellate Authority, but the Tribunal ultimately deleted the addition, finding it unjustified as the expenses were for employee travel with proper documentation. en-us Fri, 21 Oct 1977 00:00:00 +0530 Tue, 07 Dec 2010 12:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56880 The Appellate Tribunal upheld the decision of the lower authorities in disallowing 50% of car expenses for business purposes, amounting to Rs. 2,821, as reasonable. It allowed compensation for defective medicine supplied, considering it a legitimate business expenditure. The disallowance of commission paid for bringing customers was upheld due to lack of verifiability. The disallowance of travelling expenses by estimate was reduced from Rs. 3,000 to Rs. 1,000 by the Appellate Authority, but the Tribunal ultimately deleted the addition, finding it unjustified as the expenses were for employee travel with proper documentation. Case-Laws Income Tax Fri, 21 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56880