https://www.taxtmi.com/caselaws?id=59688 The Department's appeals for assessment years 1985-86 and 1986-87 were dismissed due to lack of Committee of Disputes (COD) approval. The assessee's appeals were allowed in part, with disallowances under various sections such as 37(3A) and 40A(5) being vacated or confirmed based on Tribunal rulings. Notably, expenses reimbursed to Advocates/Solicitors were held allowable under section 37(1), while foreign travel tax disallowance under section 43B was subject to verification of payment timing. The Managing Director's remuneration disallowance under section 40A(5) was upheld. en-us Fri, 30 Mar 2007 00:00:00 +0530 Fri, 31 Dec 2010 14:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59688 The Department's appeals for assessment years 1985-86 and 1986-87 were dismissed due to lack of Committee of Disputes (COD) approval. The assessee's appeals were allowed in part, with disallowances under various sections such as 37(3A) and 40A(5) being vacated or confirmed based on Tribunal rulings. Notably, expenses reimbursed to Advocates/Solicitors were held allowable under section 37(1), while foreign travel tax disallowance under section 43B was subject to verification of payment timing. The Managing Director's remuneration disallowance under section 40A(5) was upheld. Case-Laws Income Tax Fri, 30 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59688