https://www.taxtmi.com/caselaws?id=286362 The Tribunal upheld the CIT(A)'s decision to delete the addition made by the A.O., finding no evidence of illegal payments or kickbacks. Procedural objections regarding Rule 46A and the validity of reassessment proceedings were not extensively addressed, with cross objections dismissed for non-prosecution. The Tribunal's ruling aligned with prior decisions, emphasizing that legitimate business expenses should not be disallowed without concrete proof of illegality. en-us Mon, 30 Jun 2014 00:00:00 +0530 Tue, 25 Feb 2020 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286362 The Tribunal upheld the CIT(A)'s decision to delete the addition made by the A.O., finding no evidence of illegal payments or kickbacks. Procedural objections regarding Rule 46A and the validity of reassessment proceedings were not extensively addressed, with cross objections dismissed for non-prosecution. The Tribunal's ruling aligned with prior decisions, emphasizing that legitimate business expenses should not be disallowed without concrete proof of illegality. Case-Laws Income Tax Mon, 30 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286362