https://www.taxtmi.com/caselaws?id=171034 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of advertisement expenses, finding them genuine and supported by proper documentation. The Tribunal also found no violation of Rule 46A and dismissed the Cross objection regarding the validity of reopening under section 147 as it was not pressed during the proceedings. Both the revenue's appeals and the assessee's Cross objection were ultimately dismissed by the Tribunal. en-us Thu, 11 Dec 2014 00:00:00 +0530 Mon, 08 Aug 2022 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171034 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of advertisement expenses, finding them genuine and supported by proper documentation. The Tribunal also found no violation of Rule 46A and dismissed the Cross objection regarding the validity of reopening under section 147 as it was not pressed during the proceedings. Both the revenue's appeals and the assessee's Cross objection were ultimately dismissed by the Tribunal. Case-Laws Income Tax Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171034