https://www.taxtmi.com/caselaws?id=386224 The Tribunal upheld the decisions of the CIT(A) in dismissing the Revenue's appeal on various issues including disallowance under section 14A, delayed payment of employees' PF contributions, interest expenses under section 36(1)(iii), sales promotion expenses, and salary expenses. The Tribunal emphasized the necessity of evidence, consistency, and proper application of legal provisions in tax assessments, ultimately ruling in favor of the assessee in each instance. en-us Wed, 27 Feb 2019 00:00:00 +0530 Wed, 25 Sep 2019 06:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386224 The Tribunal upheld the decisions of the CIT(A) in dismissing the Revenue's appeal on various issues including disallowance under section 14A, delayed payment of employees' PF contributions, interest expenses under section 36(1)(iii), sales promotion expenses, and salary expenses. The Tribunal emphasized the necessity of evidence, consistency, and proper application of legal provisions in tax assessments, ultimately ruling in favor of the assessee in each instance. Case-Laws Income Tax Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386224