https://www.taxtmi.com/caselaws?id=293588 The Tribunal upheld the disallowance of the advance write-off and deposit write-off claims by the assessee due to lack of evidence supporting the nature of the transactions. However, the Tribunal allowed the appeal partially for statistical purposes, remanding the issue of service tax write-off for further examination by the Assessing Officer. The revenue's appeal against disallowance of marketing support and transition fee was dismissed, confirming the deduction under Section 37 of the IT Act. The judgment emphasizes the importance of providing detailed evidence to support deduction claims under tax laws. en-us Thu, 14 Aug 2014 00:00:00 +0530 Sat, 20 Feb 2021 09:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293588 The Tribunal upheld the disallowance of the advance write-off and deposit write-off claims by the assessee due to lack of evidence supporting the nature of the transactions. However, the Tribunal allowed the appeal partially for statistical purposes, remanding the issue of service tax write-off for further examination by the Assessing Officer. The revenue's appeal against disallowance of marketing support and transition fee was dismissed, confirming the deduction under Section 37 of the IT Act. The judgment emphasizes the importance of providing detailed evidence to support deduction claims under tax laws. Case-Laws Income Tax Thu, 14 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293588