https://www.taxtmi.com/caselaws?id=60371 The appeal was partly allowed by the Tribunal, sustaining disallowances totaling Rs. 52,21,367. The delay in filing the appeal was condoned, and the appeal was admitted. The disallowance of sales promotion and advertisement expenses was initially added back by the Assessing Officer but later deleted by the CIT(A). Verification of expenses related to specific parties revealed discrepancies, with some expenses being allowed and others remanded for further verification. The Tribunal emphasized the need for substantiating expenses with evidence for commercial expediency. en-us Mon, 16 Jun 2003 00:00:00 +0530 Tue, 04 Jan 2011 18:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60371 The appeal was partly allowed by the Tribunal, sustaining disallowances totaling Rs. 52,21,367. The delay in filing the appeal was condoned, and the appeal was admitted. The disallowance of sales promotion and advertisement expenses was initially added back by the Assessing Officer but later deleted by the CIT(A). Verification of expenses related to specific parties revealed discrepancies, with some expenses being allowed and others remanded for further verification. The Tribunal emphasized the need for substantiating expenses with evidence for commercial expediency. Case-Laws Income Tax Mon, 16 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60371