https://www.taxtmi.com/caselaws?id=302537 The Tribunal remanded the case back to the Assessing Officer for a fresh decision regarding the disallowance of expenses for Sales Promotion, cost of goods replacement, and discounts to Indian customers. The Tribunal found that the disallowances made by the AO were ad hoc and not supported by actual evidence. The appellant had submitted relevant documents to substantiate the expenses, leading to the Tribunal's decision to allow the appeal for statistical purposes and emphasizing the importance of basing decisions on factual evidence. en-us Mon, 07 Oct 2019 00:00:00 +0530 Fri, 03 Jun 2022 08:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302537 The Tribunal remanded the case back to the Assessing Officer for a fresh decision regarding the disallowance of expenses for Sales Promotion, cost of goods replacement, and discounts to Indian customers. The Tribunal found that the disallowances made by the AO were ad hoc and not supported by actual evidence. The appellant had submitted relevant documents to substantiate the expenses, leading to the Tribunal's decision to allow the appeal for statistical purposes and emphasizing the importance of basing decisions on factual evidence. Case-Laws Income Tax Mon, 07 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302537