https://www.taxtmi.com/caselaws?id=56942 Medical expenditure disallowance of Rs. 5,000 was sustained because the claim was not supported by further material and the surrounding facts did not justify interference. Mess expenses were treated as excessive on the facts and past history, but the disallowance was reduced to Rs. 2,000 as the lower authority's estimate was considered too high. Vehicle maintenance disallowance of Rs. 6,500 was upheld because the increase over the earlier year made the restriction reasonable. Interest under section 201A was confirmed for failure to deduct tax at source on payments to labour mates engaged in contract work, as those payments fell within the withholding obligation. en-us Fri, 17 Oct 1986 00:00:00 +0530 Sun, 06 Feb 2011 04:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56942 Medical expenditure disallowance of Rs. 5,000 was sustained because the claim was not supported by further material and the surrounding facts did not justify interference. Mess expenses were treated as excessive on the facts and past history, but the disallowance was reduced to Rs. 2,000 as the lower authority's estimate was considered too high. Vehicle maintenance disallowance of Rs. 6,500 was upheld because the increase over the earlier year made the restriction reasonable. Interest under section 201A was confirmed for failure to deduct tax at source on payments to labour mates engaged in contract work, as those payments fell within the withholding obligation. Case-Laws Income Tax Fri, 17 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56942