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    <title>2006 (5) TMI 120 - ITAT CALCUTTA</title>
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    <description>The Tribunal partially allowed the appeal by reducing the disallowance of entertainment expenses to Rs. 25,000, deleting the disallowance of motor car upkeep expenses of Rs. 42,478, and allowing the donation and subscription expenses of Rs. 2,500.</description>
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      <link>https://www.taxtmi.com/caselaws?id=59819</link>
      <description>The Tribunal partially allowed the appeal by reducing the disallowance of entertainment expenses to Rs. 25,000, deleting the disallowance of motor car upkeep expenses of Rs. 42,478, and allowing the donation and subscription expenses of Rs. 2,500.</description>
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