https://www.taxtmi.com/caselaws?id=382425 The Tribunal allowed the appeal in favor of the assessee on all grounds, including disallowance of advertisement and sales promotion expenses, miscellaneous expenses, traveling expenses, foreign exchange fluctuation loss, disallowance under Section 56(2)(viib) of the Income Tax Act, and determination of arm's length price for management and administrative services. The Tribunal emphasized consistency, commercial expediency, and proper application of legal provisions in its decision pronounced on 19.06.2019. en-us Wed, 19 Jun 2019 00:00:00 +0530 Wed, 03 Jul 2019 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382425 The Tribunal allowed the appeal in favor of the assessee on all grounds, including disallowance of advertisement and sales promotion expenses, miscellaneous expenses, traveling expenses, foreign exchange fluctuation loss, disallowance under Section 56(2)(viib) of the Income Tax Act, and determination of arm's length price for management and administrative services. The Tribunal emphasized consistency, commercial expediency, and proper application of legal provisions in its decision pronounced on 19.06.2019. Case-Laws Income Tax Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382425