https://www.taxtmi.com/caselaws?id=269148 The ITAT partially allowed the revenue's appeal, upholding the CIT(A)'s decision to delete the disallowances for repairs and maintenance charges and printing charges as they were not subject to TDS. The ITAT remanded the issue of unexplained cash credit back to the AO for further verification of creditworthiness. The addition under business promotion expenses was deleted by the CIT(A) and upheld by the ITAT, stating the expenses were legitimate for business purposes. The revenue's appeal was dismissed on all grounds. en-us Mon, 12 Oct 2015 00:00:00 +0530 Wed, 09 Dec 2015 09:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269148 The ITAT partially allowed the revenue's appeal, upholding the CIT(A)'s decision to delete the disallowances for repairs and maintenance charges and printing charges as they were not subject to TDS. The ITAT remanded the issue of unexplained cash credit back to the AO for further verification of creditworthiness. The addition under business promotion expenses was deleted by the CIT(A) and upheld by the ITAT, stating the expenses were legitimate for business purposes. The revenue's appeal was dismissed on all grounds. Case-Laws Income Tax Mon, 12 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269148