https://www.taxtmi.com/caselaws?id=121011 The Tribunal partly allowed the appeals of the assessee in a case involving the computation of deduction under section 80HHD of the Income-tax Act, 1961, and the disallowance of sales promotion expenses under section 37(2A). The Tribunal directed the Assessing Officer to determine the correct deduction amount under section 80HHD, emphasizing the creation of a reserve as per statutory provisions. Additionally, the disallowance of sales promotion expenses was upheld. Other grounds raised by the assessee were dismissed. en-us Tue, 21 Aug 2007 00:00:00 +0530 Thu, 26 Jul 2012 10:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121011 The Tribunal partly allowed the appeals of the assessee in a case involving the computation of deduction under section 80HHD of the Income-tax Act, 1961, and the disallowance of sales promotion expenses under section 37(2A). The Tribunal directed the Assessing Officer to determine the correct deduction amount under section 80HHD, emphasizing the creation of a reserve as per statutory provisions. Additionally, the disallowance of sales promotion expenses was upheld. Other grounds raised by the assessee were dismissed. Case-Laws Income Tax Tue, 21 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121011