https://www.taxtmi.com/caselaws?id=431759 The Tribunal allowed the assessee's appeal for TDS credit, directing the AO to verify and allow the credit for the deducted TDS in the year corresponding to the income declared. Regarding the disallowance of sales promotion expenses, the Tribunal sided with the Revenue, instructing the AO to further investigate and verify the expenses for compliance with Section 37(1) of the Income Tax Act. en-us Wed, 14 Dec 2022 00:00:00 +0530 Wed, 21 Dec 2022 09:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431759 The Tribunal allowed the assessee's appeal for TDS credit, directing the AO to verify and allow the credit for the deducted TDS in the year corresponding to the income declared. Regarding the disallowance of sales promotion expenses, the Tribunal sided with the Revenue, instructing the AO to further investigate and verify the expenses for compliance with Section 37(1) of the Income Tax Act. Case-Laws Income Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431759