https://www.taxtmi.com/caselaws?id=443724 The appeal filed by the assessee was dismissed by the Tribunal. The delay in filing the appeal due to the Covid-19 lockdown was condoned, allowing the appeal to be admitted for hearing. However, the disallowance of claimed expenditure under marketing commission and site development expenses was upheld due to lack of verifiable documents. Cash payments made for land purchase were also disallowed, and the enhancement of assessment by the Commissioner of Income Tax (Appeals) was upheld. The Tribunal found no grounds to overturn these decisions, leading to the dismissal of the appeal on 1st June 2023. en-us Thu, 01 Jun 2023 00:00:00 +0530 Sat, 30 Sep 2023 08:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443724 The appeal filed by the assessee was dismissed by the Tribunal. The delay in filing the appeal due to the Covid-19 lockdown was condoned, allowing the appeal to be admitted for hearing. However, the disallowance of claimed expenditure under marketing commission and site development expenses was upheld due to lack of verifiable documents. Cash payments made for land purchase were also disallowed, and the enhancement of assessment by the Commissioner of Income Tax (Appeals) was upheld. The Tribunal found no grounds to overturn these decisions, leading to the dismissal of the appeal on 1st June 2023. Case-Laws Income Tax Thu, 01 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443724