https://www.taxtmi.com/caselaws?id=59291 The tribunal partially allowed the appeals for the assessment years 1979-80 and 1980-81, adjusting the disallowed amounts under section 37(3A) of the Income Tax Act based on the nature of the expenses. Expenses related to informing customers about available goods were considered as advertisement expenditure, except for the painting of the name board amount. Certain items like painting and packing materials were excluded from disallowance as they did not solely serve advertisement purposes. The tribunal disagreed with the disallowance of legitimate business expenses like traveling, telephone, and sundry expenses, leading to adjustments in the disallowed amounts for both years. en-us Mon, 12 May 1986 00:00:00 +0530 Mon, 27 Dec 2010 16:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59291 The tribunal partially allowed the appeals for the assessment years 1979-80 and 1980-81, adjusting the disallowed amounts under section 37(3A) of the Income Tax Act based on the nature of the expenses. Expenses related to informing customers about available goods were considered as advertisement expenditure, except for the painting of the name board amount. Certain items like painting and packing materials were excluded from disallowance as they did not solely serve advertisement purposes. The tribunal disagreed with the disallowance of legitimate business expenses like traveling, telephone, and sundry expenses, leading to adjustments in the disallowed amounts for both years. Case-Laws Income Tax Mon, 12 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59291