https://www.taxtmi.com/caselaws?id=433674 The Tribunal partly allowed the appeals, directing recalculations of raw material purchase adjustments, deleting the disallowance of free samples, and upholding the disallowance of sales promotion expenses. The interest and penalty issues were dismissed as premature. The adjustment for technical service fees was deleted, while the disallowance for late payment of employees' contributions was upheld. en-us Mon, 05 Dec 2022 00:00:00 +0530 Mon, 06 Feb 2023 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433674 The Tribunal partly allowed the appeals, directing recalculations of raw material purchase adjustments, deleting the disallowance of free samples, and upholding the disallowance of sales promotion expenses. The interest and penalty issues were dismissed as premature. The adjustment for technical service fees was deleted, while the disallowance for late payment of employees' contributions was upheld. Case-Laws Income Tax Mon, 05 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433674