https://www.taxtmi.com/caselaws?id=264974 The Tribunal remitted the issue of deduction claims for damaged, unusable, and quality control drugs back to the AO for a fresh examination, emphasizing the need for proper evaluation of material evidence. Additionally, the Tribunal set aside the CIT(A)'s decision regarding the expenditure on blood pressure checking apparatus, restoring the AO's ruling to disallow the expenditure as a business expense. en-us Fri, 04 Sep 2015 00:00:00 +0530 Thu, 01 Oct 2015 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264974 The Tribunal remitted the issue of deduction claims for damaged, unusable, and quality control drugs back to the AO for a fresh examination, emphasizing the need for proper evaluation of material evidence. Additionally, the Tribunal set aside the CIT(A)'s decision regarding the expenditure on blood pressure checking apparatus, restoring the AO's ruling to disallow the expenditure as a business expense. Case-Laws Income Tax Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264974