Disallowance of sales promotion expense deleted as disallowance is very less as compared to turnover

Rushil Décor Ltd. Vs ACIT (ITAT Ahmedabad) ITAT Ahmedabad deleted disallowance of sales promotion expenditure since disallowance constitutes small percentage as compared to turnover of the assessee and also there is no allegation of expenditure incurred in cash. Facts- Assessee, a manufacturer of laminates and allied products, incurred sales promotion expenses amounting to Rs. 48,28,256/- during AY 2016-17. These expenses were grouped under the head “Sales Commission,” which amounted to Rs. 5,11,70,910/- in total. The case of the assessee was selected for scrutiny assessment by th...