https://www.taxtmi.com/caselaws?id=185454 The High Court upheld the decisions of the ITAT regarding the allowance of business promotion expenses and commission expenses claimed by a partnership firm engaged in trading activities. The Court found the expenses to be legitimate business expenditures aimed at promoting product sales in CSD Canteens. Appeals challenging the disallowance of expenses related to gifts given to officials and customers were dismissed, as the Court deemed them justified as business promotion gifts. en-us Thu, 16 Jul 2009 00:00:00 +0530 Sat, 13 Aug 2016 10:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185454 The High Court upheld the decisions of the ITAT regarding the allowance of business promotion expenses and commission expenses claimed by a partnership firm engaged in trading activities. The Court found the expenses to be legitimate business expenditures aimed at promoting product sales in CSD Canteens. Appeals challenging the disallowance of expenses related to gifts given to officials and customers were dismissed, as the Court deemed them justified as business promotion gifts. Case-Laws Income Tax Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185454