https://www.taxtmi.com/caselaws?id=186180 The Appellate Tribunal upheld the Ld CIT(A)'s decision to delete the disallowances on foreign traveling, telephone, vehicle maintenance, and sales promotion expenses for assessment year 2004-05. The revenue's appeal was dismissed as the Assessing Officer failed to provide adequate evidence to support the partial disallowances, with the Tribunal finding in favor of the assessee based on the evidence provided, including emails and future sales transactions, demonstrating the business nature of the expenses. en-us Fri, 09 Apr 2010 00:00:00 +0530 Fri, 09 Sep 2016 13:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186180 The Appellate Tribunal upheld the Ld CIT(A)'s decision to delete the disallowances on foreign traveling, telephone, vehicle maintenance, and sales promotion expenses for assessment year 2004-05. The revenue's appeal was dismissed as the Assessing Officer failed to provide adequate evidence to support the partial disallowances, with the Tribunal finding in favor of the assessee based on the evidence provided, including emails and future sales transactions, demonstrating the business nature of the expenses. Case-Laws Income Tax Fri, 09 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186180