Revision : Where assessee conducted ‘Goa Fest’ in Goa annually however expenses incurred on ‘Goa Fest’ was not adjudicated by Assessing Officer in impugned assessment order, assessment order was erroneous and prejudicial to interest of revenue – Advertising Agencies Association of India v. Commissioner of Income-tax (Exemption) – [2024] 166 taxmann.com 247 (Mumbai – Trib.)