https://www.taxtmi.com/caselaws?id=757725 ITAT Mumbai dismissed Revenue's appeal challenging CIT(A)'s deletion of various additions. The Tribunal held that CIT(A) properly followed Rule 46A procedures when AO failed to file remand report despite opportunity. Court allowed sampling/designing expenses as integral to assessee's marketing support business, foreign travel expenses as business-related with supporting documentation, website design expenses as revenue expenditure necessary for digital presence, and directors' salaries as commensurate with services rendered. Revenue failed to provide contrary evidence to challenge assessee's documentary proof. en-us Thu, 22 Aug 2024 00:00:00 +0530 Sat, 31 Aug 2024 07:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757725 ITAT Mumbai dismissed Revenue's appeal challenging CIT(A)'s deletion of various additions. The Tribunal held that CIT(A) properly followed Rule 46A procedures when AO failed to file remand report despite opportunity. Court allowed sampling/designing expenses as integral to assessee's marketing support business, foreign travel expenses as business-related with supporting documentation, website design expenses as revenue expenditure necessary for digital presence, and directors' salaries as commensurate with services rendered. Revenue failed to provide contrary evidence to challenge assessee's documentary proof. Case-Laws Income Tax Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757725