https://www.taxtmi.com/caselaws?id=219649 The Tribunal allowed the appeals partly, setting aside disallowances of traveling expenses considered as prior period expenses, foreign travel expenditure, and free food allowance. The Tribunal remanded the issue of advertisement expenses for re-examination. The decisions highlighted the need to consider the business context and genuine nature of expenses, adhering to legal precedents on reassessment and enhancement limitations. en-us Fri, 10 Aug 2012 00:00:00 +0530 Sat, 25 May 2013 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219649 The Tribunal allowed the appeals partly, setting aside disallowances of traveling expenses considered as prior period expenses, foreign travel expenditure, and free food allowance. The Tribunal remanded the issue of advertisement expenses for re-examination. The decisions highlighted the need to consider the business context and genuine nature of expenses, adhering to legal precedents on reassessment and enhancement limitations. Case-Laws Income Tax Fri, 10 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219649