https://www.taxtmi.com/caselaws?id=252340 The Tribunal upheld the CIT(A)'s decisions on interest expenses and the computation of deduction under section 80HHC. However, it remitted the issues of publicity and advertisement expenses, sales promotion expenses, and prior period expenses back to the AO for reconsideration, emphasizing the need for the AO to examine the additional evidence provided by the assessee. The appeals of the Revenue were partly allowed for statistical purposes. en-us Fri, 16 May 2014 00:00:00 +0530 Sat, 18 Oct 2014 06:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252340 The Tribunal upheld the CIT(A)'s decisions on interest expenses and the computation of deduction under section 80HHC. However, it remitted the issues of publicity and advertisement expenses, sales promotion expenses, and prior period expenses back to the AO for reconsideration, emphasizing the need for the AO to examine the additional evidence provided by the assessee. The appeals of the Revenue were partly allowed for statistical purposes. Case-Laws Income Tax Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252340