https://www.taxtmi.com/caselaws?id=64692 The appeal was partly allowed, with specific remittances back to the IAC for re-examination of claims under r. 6AA and other relevant provisions. The disallowance of sales promotion expenses and certain weighted deductions were upheld, while the matter of claims under sections 80I, 80M, and 80J was remitted for re-examination in line with previous observations. The protective ground of appeal regarding a deduction already allowed in a previous assessment year was rejected, affirming the CIT (A)'s decision. en-us Fri, 28 Nov 1986 00:00:00 +0530 Wed, 09 Feb 2011 13:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64692 The appeal was partly allowed, with specific remittances back to the IAC for re-examination of claims under r. 6AA and other relevant provisions. The disallowance of sales promotion expenses and certain weighted deductions were upheld, while the matter of claims under sections 80I, 80M, and 80J was remitted for re-examination in line with previous observations. The protective ground of appeal regarding a deduction already allowed in a previous assessment year was rejected, affirming the CIT (A)'s decision. Case-Laws Income Tax Fri, 28 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64692