https://www.taxtmi.com/caselaws?id=59309 The Tribunal dismissed the appeal, upholding the decisions made by the CIT(A) in favor of the assessee on all three issues raised by the Department. The disallowance under rule 6D for tours undertaken by an employee was rejected, following the precedent set in S.V. Ghatalia vs. 2nd ITO. The disallowance under rule 6B for expenses on food hampers and gifts was deleted based on maintaining good customer relations. Additionally, the interest levied under section 216 of the IT Act was deleted due to no underestimation of income, as confirmed by the Tribunal. en-us Fri, 07 Apr 1989 00:00:00 +0530 Mon, 27 Dec 2010 17:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59309 The Tribunal dismissed the appeal, upholding the decisions made by the CIT(A) in favor of the assessee on all three issues raised by the Department. The disallowance under rule 6D for tours undertaken by an employee was rejected, following the precedent set in S.V. Ghatalia vs. 2nd ITO. The disallowance under rule 6B for expenses on food hampers and gifts was deleted based on maintaining good customer relations. Additionally, the interest levied under section 216 of the IT Act was deleted due to no underestimation of income, as confirmed by the Tribunal. Case-Laws Income Tax Fri, 07 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59309