https://www.taxtmi.com/caselaws?id=422261 The Tribunal upheld the decisions of the Commissioner of Income Tax (Appeals) to delete the additions related to distribution and labour expenses and under section 68 of the Income Tax Act in the case. The Revenue's appeal challenging the deletion of Rs.6,67,420/- on account of distribution and labour expenses and Rs. 3 crores under section 68 was dismissed. The Tribunal found that the Assessing Officer lacked concrete evidence and failed to rebut the submissions made by the assessee, affirming the Commissioner's findings in both instances. en-us Mon, 09 May 2022 00:00:00 +0530 Thu, 12 May 2022 08:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422261 The Tribunal upheld the decisions of the Commissioner of Income Tax (Appeals) to delete the additions related to distribution and labour expenses and under section 68 of the Income Tax Act in the case. The Revenue's appeal challenging the deletion of Rs.6,67,420/- on account of distribution and labour expenses and Rs. 3 crores under section 68 was dismissed. The Tribunal found that the Assessing Officer lacked concrete evidence and failed to rebut the submissions made by the assessee, affirming the Commissioner's findings in both instances. Case-Laws Income Tax Mon, 09 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422261