https://www.taxtmi.com/caselaws?id=341937 The Tribunal partially allowed the appeal by directing the deletion of the addition under Section 41(1) of the Income Tax Act due to insufficient evidence for the cessation of liability. However, the disallowances of business promotion expenses and miscellaneous expenses were upheld as the assessee failed to provide adequate documentation to support these expenses. en-us Fri, 19 Aug 2016 00:00:00 +0530 Fri, 21 Apr 2017 07:22:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341937 The Tribunal partially allowed the appeal by directing the deletion of the addition under Section 41(1) of the Income Tax Act due to insufficient evidence for the cessation of liability. However, the disallowances of business promotion expenses and miscellaneous expenses were upheld as the assessee failed to provide adequate documentation to support these expenses. Case-Laws Income Tax Fri, 19 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341937