https://www.taxtmi.com/caselaws?id=347278 The Tribunal upheld the Assessing Officer's disallowance of sales promotion expenses due to lack of documentary evidence and public policy concerns, despite the CIT(A) initially deleting the disallowance. However, the Tribunal allowed the assessee's cross-objections regarding Provident Fund contributions and depreciation on UPS and peripherals, aligning with precedents in similar cases. The Tribunal ultimately allowed the Revenue's appeals and the assessee's cross-objections, resulting in a mixed outcome for both parties. en-us Fri, 25 Aug 2017 00:00:00 +0530 Fri, 01 Sep 2017 21:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347278 The Tribunal upheld the Assessing Officer's disallowance of sales promotion expenses due to lack of documentary evidence and public policy concerns, despite the CIT(A) initially deleting the disallowance. However, the Tribunal allowed the assessee's cross-objections regarding Provident Fund contributions and depreciation on UPS and peripherals, aligning with precedents in similar cases. The Tribunal ultimately allowed the Revenue's appeals and the assessee's cross-objections, resulting in a mixed outcome for both parties. Case-Laws Income Tax Fri, 25 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347278