https://www.taxtmi.com/caselaws?id=264732 The ITAT partly allowed the Revenue's appeal, modifying the disallowance of sales promotion expenses. The AO disallowed Rs. 1 lakh of total expenses for lack of evidence on gift distribution. The CIT(A) deleted the disallowance, but the ITAT restricted it to Rs. 50,000 due to insufficient proof. Regarding marriage expenses, the AO added Rs. 20 lakhs without basis, which the CIT(A) deleted for lack of evidence. The ITAT upheld this decision, emphasizing the need for concrete proof. The ITAT found the CIT(A)'s decisions justified due to insufficient evidence, leading to partial allowance of the appeal. en-us Mon, 10 Nov 2014 00:00:00 +0530 Thu, 01 Oct 2015 11:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264732 The ITAT partly allowed the Revenue's appeal, modifying the disallowance of sales promotion expenses. The AO disallowed Rs. 1 lakh of total expenses for lack of evidence on gift distribution. The CIT(A) deleted the disallowance, but the ITAT restricted it to Rs. 50,000 due to insufficient proof. Regarding marriage expenses, the AO added Rs. 20 lakhs without basis, which the CIT(A) deleted for lack of evidence. The ITAT upheld this decision, emphasizing the need for concrete proof. The ITAT found the CIT(A)'s decisions justified due to insufficient evidence, leading to partial allowance of the appeal. Case-Laws Income Tax Mon, 10 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264732