https://www.taxtmi.com/caselaws?id=280283 The appellant successfully challenged various disallowances including provision for trade guarantees, disallowance on account of hypothesis, expenditure on payments to clubs, bad debts, liquidated damages, and deduction claimed u/s 80HHC. The Tribunal ruled in favor of the assessee citing previous decisions and lack of distinguishing facts. The appeal by the assessee was allowed, and that of the Revenue was dismissed on April 10, 2013. en-us Wed, 10 Apr 2013 00:00:00 +0530 Mon, 29 Apr 2019 10:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280283 The appellant successfully challenged various disallowances including provision for trade guarantees, disallowance on account of hypothesis, expenditure on payments to clubs, bad debts, liquidated damages, and deduction claimed u/s 80HHC. The Tribunal ruled in favor of the assessee citing previous decisions and lack of distinguishing facts. The appeal by the assessee was allowed, and that of the Revenue was dismissed on April 10, 2013. Case-Laws Income Tax Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280283