1979 (4) TMI 54

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..... Mr. M.H. Singhal, F.C.A., Authorised Representative of the Appellant Company). The first contention is that the AAC was wrong in sustaining disallowance to the extent of Rs. 300 out of the disallowance of Rs. 500 made by the ITO out of the general expenses relating to the M.S. Bansal & Co., set. The claim of the assessee is that the entire expenditure is fully supported and the only inadmissible e .....

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..... The next contention relates to the disallowance of Rs. 600 out of travelling expenses and Rs. 300 out of miscellaneous expenses in the Novelty Talkies set. Here again the entire expenses are supported and no instance of any inadmissible items has been pointed out either by the ITO or by the AAC. Accordingly, these items of disallowance are also deleted. 4. In the result, the only disallowance to .....

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