https://www.taxtmi.com/caselaws?id=62391 The Tribunal upheld the deletion of the addition under the head donation, accepted the disallowance of sales promotion expenses, and upheld the disallowance of investment allowance on increased plant and machinery cost due to foreign exchange fluctuation. The decisions were based on the assessee demonstrating business relevance for donations, lack of substantiation for sales promotion expenses, and ineligibility for investment allowance beyond the installation year as per relevant provisions and case law. en-us Fri, 12 Dec 2003 00:00:00 +0530 Wed, 19 Jan 2011 16:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62391 The Tribunal upheld the deletion of the addition under the head donation, accepted the disallowance of sales promotion expenses, and upheld the disallowance of investment allowance on increased plant and machinery cost due to foreign exchange fluctuation. The decisions were based on the assessee demonstrating business relevance for donations, lack of substantiation for sales promotion expenses, and ineligibility for investment allowance beyond the installation year as per relevant provisions and case law. Case-Laws Income Tax Fri, 12 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62391