https://www.taxtmi.com/caselaws?id=253328 The Tribunal dismissed the Department's appeals, upholding the CIT(A)'s decisions to delete additions on account of disallowances related to interest, rebate and discount, sales promotion expenses, and freight and forwarding expenses. The Tribunal found the Assessing Officer's disallowances arbitrary, lacking evidence and consistency with the assessee's history and documentation. Emphasizing the need for concrete evidence, the Tribunal ruled in favor of the assessee on all counts. en-us Thu, 28 Aug 2014 00:00:00 +0530 Fri, 21 Nov 2014 12:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253328 The Tribunal dismissed the Department's appeals, upholding the CIT(A)'s decisions to delete additions on account of disallowances related to interest, rebate and discount, sales promotion expenses, and freight and forwarding expenses. The Tribunal found the Assessing Officer's disallowances arbitrary, lacking evidence and consistency with the assessee's history and documentation. Emphasizing the need for concrete evidence, the Tribunal ruled in favor of the assessee on all counts. Case-Laws Income Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253328