2014 (9) TMI 1220

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..... was neither excessive nor unreasonable, the same could not be disallowed u/s 40 A (2)? - burden as a justifiable and reasonable business expenditure and thus should be allowed under Section 37 - HELD THAT:- We dismiss the appeal following the reasoning and ratio of the decision in Nestle India Ltd. [ 2011 (5) TMI 566 - DELHI HIGH COURT ] .
Mr. Sanjiv Khanna And Mr. V. Kameswar Rao, JJ. Mr.N.P. .....

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