2003 (4) TMI 2 - BOMBAY HIGH COURT

Tribunal was right in allowing deduction u/s 32A in respect of the computers installed in the office premises - Tribunal was right in law in allowing the travelling expenses incurred on the staff members of the head office on their visit to the branch office of the assessee in India - Tribunal was not right in law in allowing maintenance expenses incurred by the assessee on the flat owned by it and provided to its employees