https://www.taxtmi.com/caselaws?id=407465 The Tribunal accepted the reasons presented by the appellant and condoned the delay in filing the appeal, admitting it for hearing. Regarding the disallowance of business promotion expenses, the Tribunal set aside the order disallowing the expenses and directed a fresh examination by the Assessing Officer, emphasizing the importance of considering the details and explanations provided by the appellant. en-us Tue, 20 Apr 2021 00:00:00 +0530 Wed, 12 May 2021 08:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407465 The Tribunal accepted the reasons presented by the appellant and condoned the delay in filing the appeal, admitting it for hearing. Regarding the disallowance of business promotion expenses, the Tribunal set aside the order disallowing the expenses and directed a fresh examination by the Assessing Officer, emphasizing the importance of considering the details and explanations provided by the appellant. Case-Laws Income Tax Tue, 20 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407465