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Income Tax - Highlights / Catch Notes

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Addition u/s 40A(2)(a) r.w.s 69C - whether the appellant has ...


Court Disallows Deductions for Foreign Visits u/s 40A(2)(a) and 69C; Insufficient Business Promotion Evidence.

August 26, 2016

Case Laws     Income Tax     HC

Addition u/s 40A(2)(a) r.w.s 69C - whether the appellant has substantiated the plea that the visits made to foreign countries were for promotion of business? - appellant did not satisfy the requirements for claiming deductions, disallowance has to consequently follow. - HC

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