https://www.taxtmi.com/caselaws?id=57681 The Tribunal ruled in favor of the assessee for entertainment expenses, Madras office expenses, and presentation expenses under Section 35B. The Tribunal restored the ITO's order regarding the director's traveling expenses, disallowing weighted deduction for expenses within India. Additionally, the Tribunal upheld the AAC's decision to allow full weighted deduction for payments to M/s. Jay Prestressed Products Ltd. and relief under Section 80G before setting off earlier years' losses. Both the assessee's and the Department's appeals were partly allowed. en-us Tue, 12 Dec 1978 00:00:00 +0530 Sat, 11 Dec 2010 15:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57681 The Tribunal ruled in favor of the assessee for entertainment expenses, Madras office expenses, and presentation expenses under Section 35B. The Tribunal restored the ITO's order regarding the director's traveling expenses, disallowing weighted deduction for expenses within India. Additionally, the Tribunal upheld the AAC's decision to allow full weighted deduction for payments to M/s. Jay Prestressed Products Ltd. and relief under Section 80G before setting off earlier years' losses. Both the assessee's and the Department's appeals were partly allowed. Case-Laws Income Tax Tue, 12 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57681