https://www.taxtmi.com/caselaws?id=60822 The Tribunal allowed the assessee's appeals, overturning the disallowances and rejections by the ITO and Commissioner (Appeals) regarding payments under Section 40A(2)(a) and deductions under Section 80J. Additionally, the Tribunal upheld the applicability of Section 37(3D) to the assessee's advertisement, publicity, and sales promotion expenses, dismissing the revenue's appeals. en-us Sat, 19 Mar 1983 00:00:00 +0530 Sat, 08 Jan 2011 12:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60822 The Tribunal allowed the assessee's appeals, overturning the disallowances and rejections by the ITO and Commissioner (Appeals) regarding payments under Section 40A(2)(a) and deductions under Section 80J. Additionally, the Tribunal upheld the applicability of Section 37(3D) to the assessee's advertisement, publicity, and sales promotion expenses, dismissing the revenue's appeals. Case-Laws Income Tax Sat, 19 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60822