https://www.taxtmi.com/caselaws?id=186440 The Tribunal partially allowed the assessee's appeals for AYs 2004-05 and 2005-06. It confirmed additions towards suppression of sales due to lack of evidence but deleted disallowances of business promotion expenses for lack of supporting evidence. The Tribunal also partially allowed disallowances under section 40A(3) of the Income Tax Act, granting relief for certain payments while upholding others, emphasizing the need for proper documentation and adherence to tax regulations. en-us Fri, 19 Mar 2010 00:00:00 +0530 Mon, 19 Sep 2016 10:37:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186440 The Tribunal partially allowed the assessee's appeals for AYs 2004-05 and 2005-06. It confirmed additions towards suppression of sales due to lack of evidence but deleted disallowances of business promotion expenses for lack of supporting evidence. The Tribunal also partially allowed disallowances under section 40A(3) of the Income Tax Act, granting relief for certain payments while upholding others, emphasizing the need for proper documentation and adherence to tax regulations. Case-Laws Income Tax Fri, 19 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186440