https://www.taxtmi.com/caselaws?id=427815 The Tribunal dismissed the appeals for the assessment years 2008-09 and 2009-10, upholding the disallowances of sales promotion expenses and expenses under Section 14A. However, for the assessment year 2010-11, the Tribunal partly allowed the appeal by directing the AO to delete the addition under Section 14A for book profit computation under Section 115JB. The Tribunal upheld the disallowances under Section 40A(3) and Section 40(a)(ia) for all assessment years. en-us Tue, 30 Aug 2022 00:00:00 +0530 Sat, 17 Sep 2022 21:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427815 The Tribunal dismissed the appeals for the assessment years 2008-09 and 2009-10, upholding the disallowances of sales promotion expenses and expenses under Section 14A. However, for the assessment year 2010-11, the Tribunal partly allowed the appeal by directing the AO to delete the addition under Section 14A for book profit computation under Section 115JB. The Tribunal upheld the disallowances under Section 40A(3) and Section 40(a)(ia) for all assessment years. Case-Laws Income Tax Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427815