https://www.taxtmi.com/caselaws?id=61351 The tribunal partially allowed the assessee's appeal by upholding the disallowance of guest house expenses due to lack of evidence supporting their claim. The tribunal directed a re-adjudication on interest under section 217 for a merit-based finding. Additionally, the tribunal reversed the deletion of disallowance for gifts expenses, reinstating it as the expenses lacked specific details for employee gifting. However, the tribunal upheld the allowance of salary payment to Smt. Rita Garg after considering her role in overseeing local business operations despite the lack of ITO verification. en-us Tue, 21 Jan 1986 00:00:00 +0530 Wed, 12 Jan 2011 12:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61351 The tribunal partially allowed the assessee's appeal by upholding the disallowance of guest house expenses due to lack of evidence supporting their claim. The tribunal directed a re-adjudication on interest under section 217 for a merit-based finding. Additionally, the tribunal reversed the deletion of disallowance for gifts expenses, reinstating it as the expenses lacked specific details for employee gifting. However, the tribunal upheld the allowance of salary payment to Smt. Rita Garg after considering her role in overseeing local business operations despite the lack of ITO verification. Case-Laws Income Tax Tue, 21 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61351