https://www.taxtmi.com/caselaws?id=434895 The Tribunal partially allowed the appeal of the assessee by deleting disallowances under sections 40(a)(ia) and 43B of the Income-tax Act, as well as the adjustment in book profit under section 115JB. However, the Tribunal dismissed the additional grounds for the deduction of marketing expenses, stating they should be allowed in the year the project is completed. en-us Wed, 01 Mar 2023 00:00:00 +0530 Mon, 06 Mar 2023 11:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434895 The Tribunal partially allowed the appeal of the assessee by deleting disallowances under sections 40(a)(ia) and 43B of the Income-tax Act, as well as the adjustment in book profit under section 115JB. However, the Tribunal dismissed the additional grounds for the deduction of marketing expenses, stating they should be allowed in the year the project is completed. Case-Laws Income Tax Wed, 01 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434895