https://www.taxtmi.com/caselaws?id=59028 The Tribunal partly allowed both the departmental appeal and the cross objection filed by the assessee regarding relief under section 35B of the Income Tax Act. The Tribunal upheld the assessee's eligibility for relief under section 35B based on its business activities, disagreed with the disallowance of depreciation on a motor car, and ruled in favor of the assessee regarding the classification of expenses as entertainment or gifts. en-us Wed, 07 Sep 1983 00:00:00 +0530 Thu, 23 Dec 2010 16:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59028 The Tribunal partly allowed both the departmental appeal and the cross objection filed by the assessee regarding relief under section 35B of the Income Tax Act. The Tribunal upheld the assessee's eligibility for relief under section 35B based on its business activities, disagreed with the disallowance of depreciation on a motor car, and ruled in favor of the assessee regarding the classification of expenses as entertainment or gifts. Case-Laws Income Tax Wed, 07 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59028