https://www.taxtmi.com/caselaws?id=388665 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision to restrict the disallowance of sales promotion expenses to 20% from the initially disallowed 50%, citing lack of concrete evidence. The Tribunal found no fault in the decision, providing relief to the assessee and dismissing the appeal. Additionally, the Tribunal condoned a two-day delay in filing the appeal, emphasizing the importance of providing evidence for expenditure claims and the procedural aspect of condonation of delays in filing appeals. en-us Tue, 24 Sep 2019 00:00:00 +0530 Wed, 20 Nov 2019 11:21:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388665 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision to restrict the disallowance of sales promotion expenses to 20% from the initially disallowed 50%, citing lack of concrete evidence. The Tribunal found no fault in the decision, providing relief to the assessee and dismissing the appeal. Additionally, the Tribunal condoned a two-day delay in filing the appeal, emphasizing the importance of providing evidence for expenditure claims and the procedural aspect of condonation of delays in filing appeals. Case-Laws Income Tax Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388665