https://www.taxtmi.com/caselaws?id=174788 The Appellate Tribunal upheld the Ld. Commissioner of Income Tax (Appeals)'s decisions, dismissing the Revenue's appeal. It found that the Assessing Officer failed to provide evidence that the expenses were not for business purposes, leading to the deletion of additions related to unexplained investments and business promotion expenses. Additionally, the Tribunal noted the error in double disallowance under section 14A of the IT Act, resulting in the deletion of this disallowance as well. en-us Fri, 23 Dec 2011 00:00:00 +0530 Tue, 20 Oct 2015 12:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174788 The Appellate Tribunal upheld the Ld. Commissioner of Income Tax (Appeals)'s decisions, dismissing the Revenue's appeal. It found that the Assessing Officer failed to provide evidence that the expenses were not for business purposes, leading to the deletion of additions related to unexplained investments and business promotion expenses. Additionally, the Tribunal noted the error in double disallowance under section 14A of the IT Act, resulting in the deletion of this disallowance as well. Case-Laws Income Tax Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174788