https://www.taxtmi.com/caselaws?id=394279 The Tribunal upheld the deletion of the disallowance of advertisement expenses for failure to deduct TDS under section 194J of the Income Tax Act. Additionally, the Tribunal confirmed the deletion of additions related to unexplained creditors under section 68 of the Act, as the genuineness of transactions was established during the proceedings. The Tribunal emphasized the importance of proving the genuineness of transactions and creditors during assessment proceedings, dismissing the Revenue's appeal and affirming the findings of the CIT(A). en-us Wed, 24 Jul 2019 00:00:00 +0530 Tue, 07 Apr 2020 12:05:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394279 The Tribunal upheld the deletion of the disallowance of advertisement expenses for failure to deduct TDS under section 194J of the Income Tax Act. Additionally, the Tribunal confirmed the deletion of additions related to unexplained creditors under section 68 of the Act, as the genuineness of transactions was established during the proceedings. The Tribunal emphasized the importance of proving the genuineness of transactions and creditors during assessment proceedings, dismissing the Revenue's appeal and affirming the findings of the CIT(A). Case-Laws Income Tax Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394279