https://www.taxtmi.com/caselaws?id=405596 The Tribunal upheld the CIT(A)'s decision to delete the addition of the disallowed deduction based on the debit note issued by the supplier. The Tribunal found the expenditure valid, as it pertained to the previous financial year and was in accordance with the agreement, endorsing the CIT(A)'s rationale and dismissing the Revenue's appeal. en-us Thu, 04 Mar 2021 00:00:00 +0530 Wed, 24 Mar 2021 09:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405596 The Tribunal upheld the CIT(A)'s decision to delete the addition of the disallowed deduction based on the debit note issued by the supplier. The Tribunal found the expenditure valid, as it pertained to the previous financial year and was in accordance with the agreement, endorsing the CIT(A)'s rationale and dismissing the Revenue's appeal. Case-Laws Income Tax Thu, 04 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405596