https://www.taxtmi.com/caselaws?id=377817 The Tribunal allowed the assessee's appeal, directing the deletion of additions concerning marketing expenses on Free of Cost (FOC) handsets and closing stock due to handsets damaged in transit. The Tribunal relied on the precedent set in the assessee's own case and emphasized the principles of materiality and revenue neutrality. en-us Wed, 09 Jan 2019 00:00:00 +0530 Thu, 04 Apr 2019 07:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377817 The Tribunal allowed the assessee's appeal, directing the deletion of additions concerning marketing expenses on Free of Cost (FOC) handsets and closing stock due to handsets damaged in transit. The Tribunal relied on the precedent set in the assessee's own case and emphasized the principles of materiality and revenue neutrality. Case-Laws Income Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377817