https://www.taxtmi.com/caselaws?id=217062 The Tribunal upheld the CIT(A)'s decisions in the case, dismissing the Revenue's appeal and partly allowing the assessee's cross-objections. The additions under Section 40A(2)(a) for excess payment to the Parent Company and disallowance under Section 14A were deleted, with the Tribunal emphasizing the lack of evidence for excessiveness or unreasonableness in the payments. Additionally, the Tribunal supported the deletion of the disallowance of marketing commission and advertisement give away, noting the genuine nature of the expenses and the appellant's prerogative in determining necessity. en-us Wed, 11 Jul 2012 00:00:00 +0530 Tue, 25 Sep 2012 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217062 The Tribunal upheld the CIT(A)'s decisions in the case, dismissing the Revenue's appeal and partly allowing the assessee's cross-objections. The additions under Section 40A(2)(a) for excess payment to the Parent Company and disallowance under Section 14A were deleted, with the Tribunal emphasizing the lack of evidence for excessiveness or unreasonableness in the payments. Additionally, the Tribunal supported the deletion of the disallowance of marketing commission and advertisement give away, noting the genuine nature of the expenses and the appellant's prerogative in determining necessity. Case-Laws Income Tax Wed, 11 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217062