1989 (8) TMI 137 - AT - Income Tax

Summary

The appeal was filed against the disallowance of conveyance allowance for two-wheelers and advertisement expenditure for recruitment of personnel under section 37(3A). The Tribunal held that two-wheelers do not fall under the category of motorcars specified in the section, so the disallowance was deleted. Similarly, recruitment advertisement expenses were not considered part of advertisement, publicity, and sales promotion, so the disallowance of this amount was also deleted. The appeal was allowed.