https://www.taxtmi.com/caselaws?id=218162 The tribunal partly allowed the appeal, directing the Assessing Officer to verify certain expenses and provide the assessee with an opportunity to present evidence. Disallowances of sales promotion expenses, prior period commissions, electricity charges, generator hire charges, maintenance charges, salary to Hyderabad office, municipal tax, and cash payment for maintenance were deleted due to consistent accounting practices and compliance with tax provisions. The tribunal remitted the issue of sales promotion expenses back to the A.O. for verification based on the expenses' customary nature in the advertising business and their proportion to total turnover. en-us Fri, 25 May 2012 00:00:00 +0530 Tue, 06 Nov 2012 07:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218162 The tribunal partly allowed the appeal, directing the Assessing Officer to verify certain expenses and provide the assessee with an opportunity to present evidence. Disallowances of sales promotion expenses, prior period commissions, electricity charges, generator hire charges, maintenance charges, salary to Hyderabad office, municipal tax, and cash payment for maintenance were deleted due to consistent accounting practices and compliance with tax provisions. The tribunal remitted the issue of sales promotion expenses back to the A.O. for verification based on the expenses' customary nature in the advertising business and their proportion to total turnover. Case-Laws Income Tax Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218162