https://www.taxtmi.com/caselaws?id=59466 The Tribunal's decision resulted in a partial allowance of the appeal. It upheld the disallowance of staff welfare expenses for the year in question, permitting deduction only upon actual land transfer. It directed the exclusion of excise duty and sales tax from 'total turnover' for computing deduction u/s 80HHC and ordered the deletion of disallowances concerning motor car expenses and personal use of phone by directors, aligning with the precedent that a company, as an artificial person, cannot incur personal expenses. en-us Fri, 30 Jan 2004 00:00:00 +0530 Fri, 26 Jul 2024 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59466 The Tribunal's decision resulted in a partial allowance of the appeal. It upheld the disallowance of staff welfare expenses for the year in question, permitting deduction only upon actual land transfer. It directed the exclusion of excise duty and sales tax from 'total turnover' for computing deduction u/s 80HHC and ordered the deletion of disallowances concerning motor car expenses and personal use of phone by directors, aligning with the precedent that a company, as an artificial person, cannot incur personal expenses. Case-Laws Income Tax Fri, 30 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59466