https://www.taxtmi.com/caselaws?id=103428 The Tribunal partly allowed the appeals, remanding various disallowances to the Assessing Officer for fresh adjudication. The disallowance of marketing expenses was partially overturned, emphasizing the commercial justification provided by the benefits received. Disallowances of sales promotion expenses were summarily dismissed due to lack of specific arguments. Claims for bad debts, advances, and cash/bank discrepancies were remanded for further examination. Disallowances of guest house expenses were upheld based on precedent. The issue of vehicle running expenses was remanded for lack of details. The challenge to unpaid sales tax liability was dismissed, while the disallowance of sales tax surcharge was remanded for further clarification. en-us Mon, 10 Dec 2001 00:00:00 +0530 Wed, 22 Feb 2012 17:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103428 The Tribunal partly allowed the appeals, remanding various disallowances to the Assessing Officer for fresh adjudication. The disallowance of marketing expenses was partially overturned, emphasizing the commercial justification provided by the benefits received. Disallowances of sales promotion expenses were summarily dismissed due to lack of specific arguments. Claims for bad debts, advances, and cash/bank discrepancies were remanded for further examination. Disallowances of guest house expenses were upheld based on precedent. The issue of vehicle running expenses was remanded for lack of details. The challenge to unpaid sales tax liability was dismissed, while the disallowance of sales tax surcharge was remanded for further clarification. Case-Laws Income Tax Mon, 10 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103428