https://www.taxtmi.com/caselaws?id=189566 The Tribunal dismissed all three appeals filed by the revenue, upholding the CIT (A) decisions. The quashing of proceedings under sections 147 & 148 of the I.T. Act, the deduction claim under section 80P(2)(a)(vi), and the treatment of advertisement expenses were all decided in favor of the assessee. The Tribunal emphasized legal precedents, commercial expediency, and business benefits in supporting the CIT (A) rulings. en-us Mon, 24 Feb 2014 00:00:00 +0530 Fri, 13 Jan 2017 10:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189566 The Tribunal dismissed all three appeals filed by the revenue, upholding the CIT (A) decisions. The quashing of proceedings under sections 147 & 148 of the I.T. Act, the deduction claim under section 80P(2)(a)(vi), and the treatment of advertisement expenses were all decided in favor of the assessee. The Tribunal emphasized legal precedents, commercial expediency, and business benefits in supporting the CIT (A) rulings. Case-Laws Income Tax Mon, 24 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189566