Tribunal held that considering the road conditions of North East States disallowance of miscellaneous and repair for truck expenses incurred in cash cannot be disallowed. Tribunal also held that 10% of puja expenses may be disallows for plugging the revenue loss if any. (AY. 2014-15)
Capital Tours (India) P. Ltd. v. ITO (2020) 82 ITR 229 (Kol.)(Trib.)
S. 37(1) : Business Expenditure-Miscellaneous expenses-Transport Business In North East States-Expenses in cash for repairs of trucks in local repair shops-No disallowance can be made-Puja expenses-Only 10 % of expenses can be disallowed.