https://www.taxtmi.com/caselaws?id=358142 The Tribunal dismissed the revenue's appeal on all grounds, upholding the decisions made by the CIT(A) in each case. This included disallowance under sections 35(2AB) and 14A of the Income Tax Act, excess depreciation on office equipment, sales promotion expenses, and motor car depreciation. The Tribunal emphasized that approvals and business use were crucial factors in determining disallowances, ultimately affirming the lower court's rulings. en-us Wed, 28 Mar 2018 00:00:00 +0530 Fri, 06 Apr 2018 07:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358142 The Tribunal dismissed the revenue's appeal on all grounds, upholding the decisions made by the CIT(A) in each case. This included disallowance under sections 35(2AB) and 14A of the Income Tax Act, excess depreciation on office equipment, sales promotion expenses, and motor car depreciation. The Tribunal emphasized that approvals and business use were crucial factors in determining disallowances, ultimately affirming the lower court's rulings. Case-Laws Income Tax Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358142