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TMI Blog2023 (10) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... business - HELD THAT:- Assessee before the lower authorities has duly explained that the business of the assessee is of liaisoning and to procure, facilitate, provide logistics etc. to foreign manufacturer suppliers and to provide/facilitate the procuring of material for railways from the aforesaid foreign companies. Thus in can be gathered that the expenses incurred by the assessee on account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 250 of the Income Tax Act (hereinafter referred to as the Act ). 2. The assessee in this appeal has taken the following grounds of appeal: 1. For that on the facts and circumstances of the case the Ld. Commissioner of Income-tax (Appeals) National Faceless Appeal Centre, has erred in confirming Disallowance of a sum of Rs. 4,12,098/- out of Rs. 6,24,070/- of Public Relation Expenses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. For that the appellant craves leave to add, to alter, to amend the above grounds of appeal on or before the hearing of appeal. 3. A perusal of the above grounds of appeal would reveal that the assessee is aggrieved by the action of the lower authorities in making/confirming the addition on account of disallowance of expenditure incurred in relation to public relation expenses, travel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TED BY MINISTRY OF RAILWAYS, GOVT. OF INDIA FOR ITS DIFFERENT RAILWAY zONES FROM TIME TO TIME ON REGULAR BASIS. APPELLANT FIRM ARRANGES BU SINESS MEET IN INDIA OF FOREIGN MANUFACTURERS DELEGATIONS COMING FROM ACROSS THE WORLD FROM TIME TO TIME. THE APPELLANT FIRM TAKES EFFORTS IN AT TENDING THE BUSINESS DELEGATION FOR PROCUREMEN T, FACILITATION, PROVISION FOR LOGISTIC SUPPORT FOR IMPLEMENTATION OF ..... X X X X Extracts X X X X X X X X Extracts X X X X
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