https://www.taxtmi.com/caselaws?id=417184 The Tribunal dismissed the Revenue's appeal and partly allowed the assessee's appeals. The disallowance of provision for replacement of batteries was reduced to 7% of alleged bogus purchases. Sales promotion expenses disallowance was entirely deleted, emphasizing the necessity in business. Disallowance of donations to political parties and charitable institutions was rejected, highlighting the donors' lack of responsibility for donees' fund use. Travelling expenses disallowance was partially upheld due to insufficient business purpose evidence. The understatement of closing stock addition was deleted, emphasizing the flawed method used by the AO. en-us Tue, 11 Jan 2022 00:00:00 +0530 Wed, 13 May 2026 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417184 The Tribunal dismissed the Revenue's appeal and partly allowed the assessee's appeals. The disallowance of provision for replacement of batteries was reduced to 7% of alleged bogus purchases. Sales promotion expenses disallowance was entirely deleted, emphasizing the necessity in business. Disallowance of donations to political parties and charitable institutions was rejected, highlighting the donors' lack of responsibility for donees' fund use. Travelling expenses disallowance was partially upheld due to insufficient business purpose evidence. The understatement of closing stock addition was deleted, emphasizing the flawed method used by the AO. Case-Laws Income Tax Tue, 11 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417184