https://www.taxtmi.com/caselaws?id=221287 The High Court upheld the Tribunal's decision to allow 60% of the distribution expenses claimed by the Assessee, dismissing the Revenue's appeals. The Court emphasized the lack of legal issues and supported the Tribunal's findings that the Assessing Officer's failure to verify entries led to the rightful allowance of expenses. Thorough verification and documentary evidence submission were crucial factors in the decision, underscoring the importance of proper assessment procedures in tax matters. en-us Thu, 21 Feb 2013 00:00:00 +0530 Sat, 02 Mar 2013 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221287 The High Court upheld the Tribunal's decision to allow 60% of the distribution expenses claimed by the Assessee, dismissing the Revenue's appeals. The Court emphasized the lack of legal issues and supported the Tribunal's findings that the Assessing Officer's failure to verify entries led to the rightful allowance of expenses. Thorough verification and documentary evidence submission were crucial factors in the decision, underscoring the importance of proper assessment procedures in tax matters. Case-Laws Income Tax Thu, 21 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221287