https://www.taxtmi.com/caselaws?id=60735 The appeal was allowed in part, with relief granted on the disallowance of interest claimed as deduction, expenses on repairs, and entertainment expenditure. The Tribunal directed reconsideration of the bad debt claim and upheld the disallowance of interest under section 139(8) due to lack of detailed facts. en-us Wed, 11 Mar 1981 00:00:00 +0530 Fri, 07 Jan 2011 18:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60735 The appeal was allowed in part, with relief granted on the disallowance of interest claimed as deduction, expenses on repairs, and entertainment expenditure. The Tribunal directed reconsideration of the bad debt claim and upheld the disallowance of interest under section 139(8) due to lack of detailed facts. Case-Laws Income Tax Wed, 11 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60735