https://www.taxtmi.com/caselaws?id=436340 The appeal was allowed, and all additions and disallowances were deleted by the Tribunal. The Tribunal emphasized the importance of commercial expediency and the requirement for the Revenue to provide concrete evidence. The decision was announced on 20th February 2023. en-us Mon, 20 Feb 2023 00:00:00 +0530 Mon, 10 Apr 2023 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436340 The appeal was allowed, and all additions and disallowances were deleted by the Tribunal. The Tribunal emphasized the importance of commercial expediency and the requirement for the Revenue to provide concrete evidence. The decision was announced on 20th February 2023. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436340