https://www.taxtmi.com/caselaws?id=357396 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 1,62,67,130 made by the AO under 'Sales Promotion' expenses for the assessment year 2012-13. The Tribunal found the expenses genuine and necessary for business purposes, not covered by the circular relied upon by the AO. The Revenue's appeal was dismissed, affirming the CIT(A)'s order, as the Tribunal noted similar claims were allowed in subsequent years. en-us Wed, 14 Mar 2018 00:00:00 +0530 Thu, 22 Mar 2018 09:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357396 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 1,62,67,130 made by the AO under 'Sales Promotion' expenses for the assessment year 2012-13. The Tribunal found the expenses genuine and necessary for business purposes, not covered by the circular relied upon by the AO. The Revenue's appeal was dismissed, affirming the CIT(A)'s order, as the Tribunal noted similar claims were allowed in subsequent years. Case-Laws Income Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357396