https://www.taxtmi.com/caselaws?id=264180 The High Court dismissed both appeals by the Revenue as the expenses were deemed to be business promotion expenses and the Assessing Officer's conclusions on excessive expenditure lacked proper justification. The Court held that the factual findings by the Tribunal did not raise the legal questions presented. Therefore, the appeals were dismissed, and the related miscellaneous petition was closed without costs. en-us Mon, 31 Aug 2015 00:00:00 +0530 Sat, 19 Sep 2015 06:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264180 The High Court dismissed both appeals by the Revenue as the expenses were deemed to be business promotion expenses and the Assessing Officer's conclusions on excessive expenditure lacked proper justification. The Court held that the factual findings by the Tribunal did not raise the legal questions presented. Therefore, the appeals were dismissed, and the related miscellaneous petition was closed without costs. Case-Laws Income Tax Mon, 31 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264180