https://www.taxtmi.com/caselaws?id=67234 Sales-promotion articles awarded to dealers under an inami scheme were not treated as advertisement gifts to customers, so Rule 6B read with section 37(3) did not apply and the disallowance was deleted. By contrast, the unpaid bidi workers' liability was found to have remained unclaimed and unchanged for many years, with no identifiable claimants or supporting material showing a subsisting obligation. Applying the preponderance-of-probability test and surrounding circumstances, the liability was held to have ceased, bringing section 41(1) into operation and restoring the addition. en-us Fri, 09 Aug 1996 00:00:00 +0530 Wed, 09 Mar 2011 16:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67234 Sales-promotion articles awarded to dealers under an inami scheme were not treated as advertisement gifts to customers, so Rule 6B read with section 37(3) did not apply and the disallowance was deleted. By contrast, the unpaid bidi workers' liability was found to have remained unclaimed and unchanged for many years, with no identifiable claimants or supporting material showing a subsisting obligation. Applying the preponderance-of-probability test and surrounding circumstances, the liability was held to have ceased, bringing section 41(1) into operation and restoring the addition. Case-Laws Income Tax Fri, 09 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67234