https://www.taxtmi.com/caselaws?id=247924 The court upheld the Tribunal's decisions in the case, dismissing the Appeal brought by the Revenue. The court found that the Tribunal's rulings on the disallowance of Business Promotion Expenses, Guarantee Commission paid to Directors, and deduction under section 80IB were justified and did not raise any substantial questions of law. The court criticized the Revenue for filing Appeals against adverse orders without valid reasons, emphasizing the importance of respecting the Tribunal's authority in such matters. en-us Wed, 23 Apr 2014 00:00:00 +0530 Tue, 27 May 2014 10:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247924 The court upheld the Tribunal's decisions in the case, dismissing the Appeal brought by the Revenue. The court found that the Tribunal's rulings on the disallowance of Business Promotion Expenses, Guarantee Commission paid to Directors, and deduction under section 80IB were justified and did not raise any substantial questions of law. The court criticized the Revenue for filing Appeals against adverse orders without valid reasons, emphasizing the importance of respecting the Tribunal's authority in such matters. Case-Laws Income Tax Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247924