Disallowance of sales promotion expenses - it was observed that most of the expenses are incurred by...

Disallowance of sales promotion expenses - it was observed that most of the expenses are incurred by cash and the provisions of section 40A(3) of the Act are attracted and moreover, the assessee has also not made out his case to show that it falls under Rule 6DD of Income Tax Rules, 1962. - AT .....

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