https://www.taxtmi.com/caselaws?id=242476 The Tribunal allowed the appeal for statistical purposes, directing the first issue back to the Assessing Officer for further examination regarding disallowance of compensation from customers. The second issue, concerning disallowance of prior period expenses, was decided in favor of the assessee, upholding the deletion of disallowance based on consistent accounting practices and past decisions. en-us Mon, 03 Jun 2013 00:00:00 +0530 Thu, 16 Jan 2014 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242476 The Tribunal allowed the appeal for statistical purposes, directing the first issue back to the Assessing Officer for further examination regarding disallowance of compensation from customers. The second issue, concerning disallowance of prior period expenses, was decided in favor of the assessee, upholding the deletion of disallowance based on consistent accounting practices and past decisions. Case-Laws Income Tax Mon, 03 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242476