https://www.taxtmi.com/caselaws?id=305115 The Income Tax Appellate Tribunal (ITAT) upheld the decision of the Commissioner of Income Tax (Appeals) to delete an addition of Rs. 3,64,42,407 made by the Assessing Officer on account of unexplained advertisement expenses. The ITAT emphasized that non-response to inquiries under Section 133(6) alone was insufficient to justify the addition of expenses, citing precedents. The Tribunal directed the AO to delete the addition, dismissing the Revenue's appeal. en-us Thu, 26 Sep 2019 00:00:00 +0530 Thu, 17 Nov 2022 21:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305115 The Income Tax Appellate Tribunal (ITAT) upheld the decision of the Commissioner of Income Tax (Appeals) to delete an addition of Rs. 3,64,42,407 made by the Assessing Officer on account of unexplained advertisement expenses. The ITAT emphasized that non-response to inquiries under Section 133(6) alone was insufficient to justify the addition of expenses, citing precedents. The Tribunal directed the AO to delete the addition, dismissing the Revenue's appeal. Case-Laws Income Tax Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305115