https://www.taxtmi.com/caselaws?id=58572 The Tribunal upheld the disallowance of sales promotion expenses as entertainment expenses but allowed the deduction of selling expenses as business expenditure. Additionally, the Tribunal allowed the investment allowance for the synthetic resin plant, affirming the assessee's entitlement under Section 32A. The appeals were partly allowed. en-us Thu, 29 Nov 1984 00:00:00 +0530 Mon, 20 Dec 2010 16:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58572 The Tribunal upheld the disallowance of sales promotion expenses as entertainment expenses but allowed the deduction of selling expenses as business expenditure. Additionally, the Tribunal allowed the investment allowance for the synthetic resin plant, affirming the assessee's entitlement under Section 32A. The appeals were partly allowed. Case-Laws Income Tax Thu, 29 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58572