https://www.taxtmi.com/caselaws?id=60726 The ITAT partially allowed the appeal by the assessee, reducing disallowances on telephone expenses for personal use, employees' welfare expenditure, and repair expenses, based on a thorough examination of facts. The disallowance of traveling expenses for personal use was also reduced to a fair amount. The ITAT concluded that the expenses were justified and not of a capital nature, deleting the additions made by the tax authorities. en-us Wed, 04 Mar 1981 00:00:00 +0530 Fri, 07 Jan 2011 18:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60726 The ITAT partially allowed the appeal by the assessee, reducing disallowances on telephone expenses for personal use, employees' welfare expenditure, and repair expenses, based on a thorough examination of facts. The disallowance of traveling expenses for personal use was also reduced to a fair amount. The ITAT concluded that the expenses were justified and not of a capital nature, deleting the additions made by the tax authorities. Case-Laws Income Tax Wed, 04 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60726