https://www.taxtmi.com/caselaws?id=237049 The Tribunal partially allowed the appeal, directing the Assessing Officer to verify and allow the trade fair and exhibition provisions in the assessment year based on actual expenses incurred. Office expenses related to security services and a tea table were allowed, but disallowance was confirmed for lack of supporting invoices. Depreciation on assets previously allowed was directed to be permitted. The issue of disallowance under section 40(a)(ia) was sent back for re-examination to determine applicability of TDS. Disallowance of sample demonstration expenses was upheld due to lack of evidence. The transfer pricing adjustment was remanded for further examination to determine the most appropriate method and consider additional evidence. en-us Wed, 26 Jun 2013 00:00:00 +0530 Wed, 30 Mar 2016 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237049 The Tribunal partially allowed the appeal, directing the Assessing Officer to verify and allow the trade fair and exhibition provisions in the assessment year based on actual expenses incurred. Office expenses related to security services and a tea table were allowed, but disallowance was confirmed for lack of supporting invoices. Depreciation on assets previously allowed was directed to be permitted. The issue of disallowance under section 40(a)(ia) was sent back for re-examination to determine applicability of TDS. Disallowance of sample demonstration expenses was upheld due to lack of evidence. The transfer pricing adjustment was remanded for further examination to determine the most appropriate method and consider additional evidence. Case-Laws Income Tax Wed, 26 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237049