https://www.taxtmi.com/caselaws?id=282168 The tribunal upheld the deletion of additions under Section 69C and Section 40(a)(i) of the Income-tax Act, 1961, as well as the deletion of addition in respect of estimation of gross profit. However, it partially allowed the AO's appeal by restoring the disallowance of administrative expenses under Section 14A. The tribunal confirmed the additions on account of sales promotion expenses and commission expenses, dismissing the cross-objection. The tribunal's decision resulted in the partial allowance of the AO's appeal and the dismissal of the cross-objection filed by the assessee. en-us Mon, 22 Oct 2018 00:00:00 +0530 Wed, 24 Jul 2019 20:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282168 The tribunal upheld the deletion of additions under Section 69C and Section 40(a)(i) of the Income-tax Act, 1961, as well as the deletion of addition in respect of estimation of gross profit. However, it partially allowed the AO's appeal by restoring the disallowance of administrative expenses under Section 14A. The tribunal confirmed the additions on account of sales promotion expenses and commission expenses, dismissing the cross-objection. The tribunal's decision resulted in the partial allowance of the AO's appeal and the dismissal of the cross-objection filed by the assessee. Case-Laws Income Tax Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282168