https://www.taxtmi.com/caselaws?id=152090 The Tribunal dismissed both appeals, upholding the Commissioner of Income-tax (Appeals)'s decisions on sales promotion and closing stock valuation. However, the addition under section 68 for cash credits and the allowance of interest on loans were overturned based on the Third Member's decision, as there was insufficient evidence to support the explanations provided. en-us Fri, 10 Jun 1994 00:00:00 +0530 Mon, 24 Jun 2013 15:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152090 The Tribunal dismissed both appeals, upholding the Commissioner of Income-tax (Appeals)'s decisions on sales promotion and closing stock valuation. However, the addition under section 68 for cash credits and the allowance of interest on loans were overturned based on the Third Member's decision, as there was insufficient evidence to support the explanations provided. Case-Laws Income Tax Fri, 10 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152090