https://www.taxtmi.com/caselaws?id=781173 A consistent commercial arrangement for sales promotion and distribution expenses could not be disturbed merely by substituting a lower percentage benchmark on a broad market-limit basis. The Tribunal noted that the assessee's method had been consistently followed, examined the past years' figures and the overall profit margin after credit notes, and found no basis to treat the declared profit as unreasonable on the facts. The disallowance was therefore not sustained, and the addition made by restricting the expenditure was deleted. en-us Wed, 08 Oct 2025 00:00:00 +0530 Wed, 12 Nov 2025 08:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781173 A consistent commercial arrangement for sales promotion and distribution expenses could not be disturbed merely by substituting a lower percentage benchmark on a broad market-limit basis. The Tribunal noted that the assessee's method had been consistently followed, examined the past years' figures and the overall profit margin after credit notes, and found no basis to treat the declared profit as unreasonable on the facts. The disallowance was therefore not sustained, and the addition made by restricting the expenditure was deleted. Case-Laws Income Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781173