https://www.taxtmi.com/caselaws?id=396666 The appeal was allowed for statistical purposes. The Tribunal upheld the disallowance of advertisement expenses under section 40(a)(ia) but allowed the appeal regarding exhibition expenses based on the payee's inclusion of the transaction in their tax returns. The issue of transport expenses disallowance was remanded to the AO for verification based on the Supreme Court decision cited by the appellant. The Tribunal emphasized the importance of documentary evidence in such cases and ruled that the disallowance would be deleted if the payees had included the transaction in their tax returns. en-us Mon, 13 Jul 2020 00:00:00 +0530 Wed, 15 Jul 2020 15:23:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396666 The appeal was allowed for statistical purposes. The Tribunal upheld the disallowance of advertisement expenses under section 40(a)(ia) but allowed the appeal regarding exhibition expenses based on the payee's inclusion of the transaction in their tax returns. The issue of transport expenses disallowance was remanded to the AO for verification based on the Supreme Court decision cited by the appellant. The Tribunal emphasized the importance of documentary evidence in such cases and ruled that the disallowance would be deleted if the payees had included the transaction in their tax returns. Case-Laws Income Tax Mon, 13 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396666