https://www.taxtmi.com/caselaws?id=210340 The tribunal partially allowed the appeal filed by the assessee, directing the disallowance of Rs.25 lakhs out of the total selling expenses claimed. The tribunal found that the assessee provided sufficient documentary evidence to support the expenses incurred for selling and publicity purposes. They noted the lack of substantial evidence from the revenue to refute the claims made by the assessee. The decision emphasized the principle of consistency in applying tax laws across different assessment years and highlighted the commercial expediency behind the expenses incurred. en-us Fri, 03 Jun 2011 00:00:00 +0530 Wed, 08 Feb 2012 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210340 The tribunal partially allowed the appeal filed by the assessee, directing the disallowance of Rs.25 lakhs out of the total selling expenses claimed. The tribunal found that the assessee provided sufficient documentary evidence to support the expenses incurred for selling and publicity purposes. They noted the lack of substantial evidence from the revenue to refute the claims made by the assessee. The decision emphasized the principle of consistency in applying tax laws across different assessment years and highlighted the commercial expediency behind the expenses incurred. Case-Laws Income Tax Fri, 03 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210340