https://www.taxtmi.com/caselaws?id=59020 The Tribunal partially allowed the appeal, restricting the disallowances for car expenses and depreciation while upholding the disallowance of sales promotion expenses and the claim under section 35B due to insufficient evidence supporting the business purpose of the expenditures. en-us Thu, 09 Sep 1982 00:00:00 +0530 Thu, 23 Dec 2010 15:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59020 The Tribunal partially allowed the appeal, restricting the disallowances for car expenses and depreciation while upholding the disallowance of sales promotion expenses and the claim under section 35B due to insufficient evidence supporting the business purpose of the expenditures. Case-Laws Income Tax Thu, 09 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59020