https://www.taxtmi.com/caselaws?id=378422 The Tribunal partly allowed the Revenue's appeal regarding the provision for leave encashment but dismissed other grounds raised by the Revenue. The disallowance of expenses not pertaining to the year under consideration was upheld based on past decisions in favor of the assessee. The issue of prior year expenditure was remanded back to the Assessing Officer for fresh adjudication following directions from previous cases. The disallowance of expenditure on free service to customers was rejected, citing lack of contradictory material from the Revenue and precedent in the assessee's favor. en-us Mon, 28 Jan 2019 00:00:00 +0530 Mon, 15 Apr 2019 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378422 The Tribunal partly allowed the Revenue's appeal regarding the provision for leave encashment but dismissed other grounds raised by the Revenue. The disallowance of expenses not pertaining to the year under consideration was upheld based on past decisions in favor of the assessee. The issue of prior year expenditure was remanded back to the Assessing Officer for fresh adjudication following directions from previous cases. The disallowance of expenditure on free service to customers was rejected, citing lack of contradictory material from the Revenue and precedent in the assessee's favor. Case-Laws Income Tax Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378422