https://www.taxtmi.com/caselaws?id=61163 The Tribunal partly allowed the assessee's appeals by accepting certain claims for weighted deductions under Section 35B while rejecting others based on detailed analysis and relevant case law precedents. Disallowances were confirmed for general expenses, driver's salary, Puja expenses, branch expenses, entertainment expenses, leave with wages, interest on deposits, and travelling expenses. The issue regarding the levy of interest under Sections 139(8) and 217 was remanded for fresh adjudication in light of a High Court decision. en-us Sat, 16 Jan 1982 00:00:00 +0530 Tue, 11 Jan 2011 11:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61163 The Tribunal partly allowed the assessee's appeals by accepting certain claims for weighted deductions under Section 35B while rejecting others based on detailed analysis and relevant case law precedents. Disallowances were confirmed for general expenses, driver's salary, Puja expenses, branch expenses, entertainment expenses, leave with wages, interest on deposits, and travelling expenses. The issue regarding the levy of interest under Sections 139(8) and 217 was remanded for fresh adjudication in light of a High Court decision. Case-Laws Income Tax Sat, 16 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61163