https://www.taxtmi.com/caselaws?id=329661 The Tribunal upheld the Commissioner's decision, ruling in favor of the assessee regarding the disallowance of sales promotion expenses under section 40(a)(ia) of the Act for the assessment year 2008-09. It was determined that the expenses had already undergone tax deduction at source by the marketing companies, negating the need for additional TDS. The Tribunal cited agreements and precedents to support its decision, ultimately dismissing the Revenue's appeals based on these findings. en-us Wed, 25 May 2016 00:00:00 +0530 Wed, 06 Jul 2016 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329661 The Tribunal upheld the Commissioner's decision, ruling in favor of the assessee regarding the disallowance of sales promotion expenses under section 40(a)(ia) of the Act for the assessment year 2008-09. It was determined that the expenses had already undergone tax deduction at source by the marketing companies, negating the need for additional TDS. The Tribunal cited agreements and precedents to support its decision, ultimately dismissing the Revenue's appeals based on these findings. Case-Laws Income Tax Wed, 25 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329661