https://www.taxtmi.com/caselaws?id=58529 A technical defect in an appeal memorandum signed by an unauthorised person was treated as curable, and a later properly signed filing related back to the original date. Club-related expenditure and the travel disallowance were upheld as allowable or otherwise not warranting further interference. Expenditure on valuation of shares and proposed further investment was treated as capital in nature because it was connected to a potential acquisition of a capital asset. Payment to an educational trust did not qualify as a donation for section 80G where material benefits and nomination-related privileges showed quid pro quo, so deduction was denied. en-us Mon, 23 Aug 1993 00:00:00 +0530 Mon, 20 Dec 2010 14:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58529 A technical defect in an appeal memorandum signed by an unauthorised person was treated as curable, and a later properly signed filing related back to the original date. Club-related expenditure and the travel disallowance were upheld as allowable or otherwise not warranting further interference. Expenditure on valuation of shares and proposed further investment was treated as capital in nature because it was connected to a potential acquisition of a capital asset. Payment to an educational trust did not qualify as a donation for section 80G where material benefits and nomination-related privileges showed quid pro quo, so deduction was denied. Case-Laws Income Tax Mon, 23 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58529