TMI BlogDisallowance of telephone expenses - expenses have been incurred by the partners of the assessee for the...Disallowance of telephone expenses - expenses have been incurred by the partners of the assessee for the purpose of business - Copies of all the orders of the proceeding years as well as subsequent year have already been placed on record and after going through these orders as well as facts of the present case, we found that no disallowance was called for on telephone expenses and the assessee is entitled to said deduction U/s 37(1) of the Act, accordingly, we direct to delete the same. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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