https://www.taxtmi.com/caselaws?id=239037 The Tribunal upheld the addition to the closing stock value, disallowed the claim for damaged goods pending verification, allowed purchases from Mafatlal Industries Ltd., partly allowed the computation of deduction under section 80HHC, set aside the addition due to differences in stock figures, partly allowed the treatment of free samples as undisclosed sales, allowed commission paid to directors, disallowed staff training expenses, and dismissed the levy of interest under section 234D. The appeals were partly allowed for statistical purposes, with directions for verification and recomputation by the Assessing Officer on various issues. en-us Wed, 05 Jun 2013 00:00:00 +0530 Tue, 22 Oct 2013 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239037 The Tribunal upheld the addition to the closing stock value, disallowed the claim for damaged goods pending verification, allowed purchases from Mafatlal Industries Ltd., partly allowed the computation of deduction under section 80HHC, set aside the addition due to differences in stock figures, partly allowed the treatment of free samples as undisclosed sales, allowed commission paid to directors, disallowed staff training expenses, and dismissed the levy of interest under section 234D. The appeals were partly allowed for statistical purposes, with directions for verification and recomputation by the Assessing Officer on various issues. Case-Laws Income Tax Wed, 05 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239037