https://www.taxtmi.com/caselaws?id=263552 The Tribunal dismissed both the assessee's and the Revenue's appeals. The assessee's claim for the additional discount expenditure was rejected due to lack of evidence, while the Revenue's appeal against the deductions under section 80IB and the additional discount was dismissed based on the AO's admissions in the remand report. The Tribunal emphasized the importance of independent evidence and the genuineness of claims in tax assessments. en-us Wed, 26 Aug 2015 00:00:00 +0530 Fri, 04 Sep 2015 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263552 The Tribunal dismissed both the assessee's and the Revenue's appeals. The assessee's claim for the additional discount expenditure was rejected due to lack of evidence, while the Revenue's appeal against the deductions under section 80IB and the additional discount was dismissed based on the AO's admissions in the remand report. The Tribunal emphasized the importance of independent evidence and the genuineness of claims in tax assessments. Case-Laws Income Tax Wed, 26 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263552