https://www.taxtmi.com/caselaws?id=397360 The Tribunal set aside the lower authorities' orders disallowing Sales Promotion Expenses for the assessment year 2014-15. The disallowance was deemed baseless due to lack of evidence of excessive expenses or abnormality, with parties being well-established and providing addresses. The Tribunal emphasized the failure to issue summons or consider documentary evidence, rendering the disallowance unsustainable. The appeal by the assessee was allowed, highlighting the lack of evidence for disallowance and the lower authorities' failure to properly consider the case. en-us Mon, 01 Jun 2020 00:00:00 +0530 Mon, 17 Aug 2020 10:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397360 The Tribunal set aside the lower authorities' orders disallowing Sales Promotion Expenses for the assessment year 2014-15. The disallowance was deemed baseless due to lack of evidence of excessive expenses or abnormality, with parties being well-established and providing addresses. The Tribunal emphasized the failure to issue summons or consider documentary evidence, rendering the disallowance unsustainable. The appeal by the assessee was allowed, highlighting the lack of evidence for disallowance and the lower authorities' failure to properly consider the case. Case-Laws Income Tax Mon, 01 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397360