https://www.taxtmi.com/caselaws?id=59328 The tribunal partially allowed the appeal. It upheld the disallowance of personal use expenses related to electricity, motor car, and telephone expenses. However, it directed the deletion of the addition under Section 28(iv) for foreign traveling expenses, ruling that they did not constitute a perquisite. Additionally, the tribunal granted the deduction under Section 80RR for professional fees, as the income was confirmed to be of a professional nature. en-us Thu, 21 Oct 2004 00:00:00 +0530 Tue, 26 Jun 2012 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59328 The tribunal partially allowed the appeal. It upheld the disallowance of personal use expenses related to electricity, motor car, and telephone expenses. However, it directed the deletion of the addition under Section 28(iv) for foreign traveling expenses, ruling that they did not constitute a perquisite. Additionally, the tribunal granted the deduction under Section 80RR for professional fees, as the income was confirmed to be of a professional nature. Case-Laws Income Tax Thu, 21 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59328