https://www.taxtmi.com/caselaws?id=220074 The Tribunal partly allowed the appeal, restoring certain issues to the CIT(A) for proper verification and compliance with procedural requirements. The order was pronounced on 23.11.2012. Key issues included the deletion of addition under "Brand Value," admission of additional evidence under Rule 46A, deletion of addition on account of cash balance, deletion of disallowance out of business promotion expenditure, and a general ground for reserving the right to amend the grounds of appeal. The Tribunal emphasized compliance with procedural rules and the need for proper verification in its decision. en-us Fri, 23 Nov 2012 00:00:00 +0530 Wed, 09 Jan 2013 14:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220074 The Tribunal partly allowed the appeal, restoring certain issues to the CIT(A) for proper verification and compliance with procedural requirements. The order was pronounced on 23.11.2012. Key issues included the deletion of addition under "Brand Value," admission of additional evidence under Rule 46A, deletion of addition on account of cash balance, deletion of disallowance out of business promotion expenditure, and a general ground for reserving the right to amend the grounds of appeal. The Tribunal emphasized compliance with procedural rules and the need for proper verification in its decision. Case-Laws Income Tax Fri, 23 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220074