https://www.taxtmi.com/caselaws?id=439093 The appeal by the assessee against the order confirming the addition of Rs. 25,87,143/- towards Sales Promotion Expenses for the assessment year 2018-19 was dismissed. The lack of proof of commercial expediency and failure to establish a link between the expenditure and business purpose led to the denial of the deduction. Concerns were raised regarding potential personal use of Gold articles purchased. The decision of the CIT(A) was upheld, and the appeal was dismissed by the court on 13th June 2023. en-us Tue, 13 Jun 2023 00:00:00 +0530 Fri, 16 Jun 2023 08:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439093 The appeal by the assessee against the order confirming the addition of Rs. 25,87,143/- towards Sales Promotion Expenses for the assessment year 2018-19 was dismissed. The lack of proof of commercial expediency and failure to establish a link between the expenditure and business purpose led to the denial of the deduction. Concerns were raised regarding potential personal use of Gold articles purchased. The decision of the CIT(A) was upheld, and the appeal was dismissed by the court on 13th June 2023. Case-Laws Income Tax Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439093