https://www.taxtmi.com/caselaws?id=418931 The tribunal allowed the appeals, deleting the disallowance of expenditure on free samples for the assessment years in question. The decision was based on the finding that the disallowance was made on an estimate basis, and the assessee had provided necessary details justifying the expenditure. The tribunal also noted that the cost of free samples as a percentage of total turnover was minimal and lower compared to other years. The tribunal dismissed other grounds raised in the appeals as premature or general. en-us Thu, 16 Dec 2021 00:00:00 +0530 Mon, 28 Feb 2022 08:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418931 The tribunal allowed the appeals, deleting the disallowance of expenditure on free samples for the assessment years in question. The decision was based on the finding that the disallowance was made on an estimate basis, and the assessee had provided necessary details justifying the expenditure. The tribunal also noted that the cost of free samples as a percentage of total turnover was minimal and lower compared to other years. The tribunal dismissed other grounds raised in the appeals as premature or general. Case-Laws Income Tax Thu, 16 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418931