https://www.taxtmi.com/caselaws?id=59921 The Tribunal partly allowed the department's appeal, reversing the Appellate Commissioner's decision to disallow Rs. 78,435 for club bills. The Tribunal upheld the direction to process the development allowance claim upon receiving Tea Board certificates. The cross objection by the assessee concerning Tollygunge Club bills was dismissed. en-us Thu, 29 Apr 1993 00:00:00 +0530 Sat, 01 Jan 2011 18:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59921 The Tribunal partly allowed the department's appeal, reversing the Appellate Commissioner's decision to disallow Rs. 78,435 for club bills. The Tribunal upheld the direction to process the development allowance claim upon receiving Tea Board certificates. The cross objection by the assessee concerning Tollygunge Club bills was dismissed. Case-Laws Income Tax Thu, 29 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59921