https://www.taxtmi.com/caselaws?id=311093 The Tribunal dismissed the Revenue's appeal, upholding the Ld. CIT(A)'s decision to delete the addition of Rs.3,95,86,272/- related to the Marketing Assistance Program (MAP) for Assessment Year 2013-14. The decision was based on prior favorable rulings for the assessee in Assessment Years 2011-12 and 2012-13. The appeal was admitted despite being filed late due to the pandemic, but no new facts were presented to alter the previous findings. Consequently, the Tribunal ruled in favor of the assessee, maintaining the deletion of the contested addition. en-us Tue, 22 Nov 2022 00:00:00 +0530 Thu, 07 Dec 2023 18:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311093 The Tribunal dismissed the Revenue's appeal, upholding the Ld. CIT(A)'s decision to delete the addition of Rs.3,95,86,272/- related to the Marketing Assistance Program (MAP) for Assessment Year 2013-14. The decision was based on prior favorable rulings for the assessee in Assessment Years 2011-12 and 2012-13. The appeal was admitted despite being filed late due to the pandemic, but no new facts were presented to alter the previous findings. Consequently, the Tribunal ruled in favor of the assessee, maintaining the deletion of the contested addition. Case-Laws Income Tax Tue, 22 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311093