https://www.taxtmi.com/caselaws?id=247625 The Appellate Tribunal allowed the Revenue's appeal, emphasizing procedural fairness and the necessity of a comprehensive review of evidence before disallowing expenses under S.40A(3). The Tribunal set aside the CIT(A)'s order due to the consideration of additional evidence without allowing the Assessing Officer to verify it. The matter was remitted to the Assessing Officer for redetermination after considering all evidence provided by the assessee. The overall disallowance by the Assessing Officer was not upheld, with the CIT(A) sustaining a minor disallowance and deleting the balance amount in relation to 'ticket incentives'. en-us Wed, 07 May 2014 00:00:00 +0530 Sat, 17 May 2014 09:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247625 The Appellate Tribunal allowed the Revenue's appeal, emphasizing procedural fairness and the necessity of a comprehensive review of evidence before disallowing expenses under S.40A(3). The Tribunal set aside the CIT(A)'s order due to the consideration of additional evidence without allowing the Assessing Officer to verify it. The matter was remitted to the Assessing Officer for redetermination after considering all evidence provided by the assessee. The overall disallowance by the Assessing Officer was not upheld, with the CIT(A) sustaining a minor disallowance and deleting the balance amount in relation to 'ticket incentives'. Case-Laws Income Tax Wed, 07 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247625