https://www.taxtmi.com/caselaws?id=382291 The Tribunal upheld the CIT(A)'s decision to delete various additions and disallowances made by the AO, including business promotion expenses, cash payments exceeding Rs. 20,000, legal and professional charges, office expenses, traveling and conveyance expenses. The Tribunal dismissed the Revenue's appeal on all grounds, emphasizing the necessity of substantiating expenses with documentary evidence and rejecting ad-hoc disallowances lacking concrete material or evidence. en-us Mon, 10 Jun 2019 00:00:00 +0530 Fri, 28 Jun 2019 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382291 The Tribunal upheld the CIT(A)'s decision to delete various additions and disallowances made by the AO, including business promotion expenses, cash payments exceeding Rs. 20,000, legal and professional charges, office expenses, traveling and conveyance expenses. The Tribunal dismissed the Revenue's appeal on all grounds, emphasizing the necessity of substantiating expenses with documentary evidence and rejecting ad-hoc disallowances lacking concrete material or evidence. Case-Laws Income Tax Mon, 10 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382291