https://www.taxtmi.com/caselaws?id=408308 The Tribunal found the CIT(A)'s reasoning unsustainable regarding the disallowance of marketing, sales, and distribution expenses, restoring the matter for fresh adjudication. The Tribunal restricted the enhanced disallowance without issuing a corresponding notice and directed the Assessing Officer to limit the disallowance following a verification exercise. The Revenue's appeal was allowed for statistical purposes, and the Assessee's appeals were partly allowed, with the CIT(A) instructed to re-adjudicate within three opportunities of hearing. en-us Fri, 28 May 2021 00:00:00 +0530 Mon, 07 Jun 2021 08:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408308 The Tribunal found the CIT(A)'s reasoning unsustainable regarding the disallowance of marketing, sales, and distribution expenses, restoring the matter for fresh adjudication. The Tribunal restricted the enhanced disallowance without issuing a corresponding notice and directed the Assessing Officer to limit the disallowance following a verification exercise. The Revenue's appeal was allowed for statistical purposes, and the Assessee's appeals were partly allowed, with the CIT(A) instructed to re-adjudicate within three opportunities of hearing. Case-Laws Income Tax Fri, 28 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408308