https://www.taxtmi.com/caselaws?id=58979 The appeal was partly allowed, with the key points being the finding that Section 69D did not apply to the repayment of hundi loans made in cash and the allowance of publicity expenses under Section 37(3D). Other disallowances, such as hotel expenses categorized as entertainment expenses and various shooting-related expenses, were confirmed. The Tribunal also declined to entertain a new ground regarding the disallowance under Section 35B, as it was not raised before the Commissioner of Income-tax (Appeals). en-us Fri, 08 Jan 1988 00:00:00 +0530 Thu, 23 Dec 2010 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58979 The appeal was partly allowed, with the key points being the finding that Section 69D did not apply to the repayment of hundi loans made in cash and the allowance of publicity expenses under Section 37(3D). Other disallowances, such as hotel expenses categorized as entertainment expenses and various shooting-related expenses, were confirmed. The Tribunal also declined to entertain a new ground regarding the disallowance under Section 35B, as it was not raised before the Commissioner of Income-tax (Appeals). Case-Laws Income Tax Fri, 08 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58979