https://www.taxtmi.com/caselaws?id=469188 Allowability of deduction for expenditure on newspapers and periodicals depends on a proper factual examination of the nature of the publications, their use, and the surrounding business circumstances. Where the record is insufficient and the lower authorities have not fully examined these facts, the appellate forum may set aside the earlier finding and remit the matter for fresh adjudication. Here, the deletion of the addition was vacated and the deduction issue was sent back to the Tribunal for reconsideration after evidence was allowed. en-us Thu, 15 Feb 2018 00:00:00 +0530 Tue, 09 Jun 2026 11:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469188 Allowability of deduction for expenditure on newspapers and periodicals depends on a proper factual examination of the nature of the publications, their use, and the surrounding business circumstances. Where the record is insufficient and the lower authorities have not fully examined these facts, the appellate forum may set aside the earlier finding and remit the matter for fresh adjudication. Here, the deletion of the addition was vacated and the deduction issue was sent back to the Tribunal for reconsideration after evidence was allowed. Case-Laws Income Tax Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469188