Disallowance of Sales Promotion, Advertisement and Publicity ...

Case Laws Income Tax

June 14, 2019

Disallowance of Sales Promotion, Advertisement and Publicity Expenses - when assessee is able to provide the business nexus of incurrence of expenditure with supporting documents, it cannot be simply denied/rejected merely on the ground of propriety, which action would lead to, travelling beyond the brief and stepping into the shoes of the assessee by the revenue - no disallowance

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Disallowance of Sales Promotion, Advertisement and Publicity ...

Case Laws Income Tax

June 14, 2019

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