https://www.taxtmi.com/caselaws?id=409084 The Tribunal allowed the assessee's appeal regarding the shortage of inventory, directing the A.O. to permit the entire deduction. The issue of exceptional items expenditure was remanded back to the A.O. for further examination. The Tribunal upheld the Ld. CIT(A)'s decision on the franchisee fees, dismissing the revenue's appeal. en-us Fri, 25 Jun 2021 00:00:00 +0530 Mon, 28 Jun 2021 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409084 The Tribunal allowed the assessee's appeal regarding the shortage of inventory, directing the A.O. to permit the entire deduction. The issue of exceptional items expenditure was remanded back to the A.O. for further examination. The Tribunal upheld the Ld. CIT(A)'s decision on the franchisee fees, dismissing the revenue's appeal. Case-Laws Income Tax Fri, 25 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409084