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Income Tax - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Ad hoc additions on account of entertainment expenses and on ...


Dispute Resolution Panel Orders Removal of Unsubstantiated Additions for Entertainment and Seminar Expenses.

June 23, 2020

Case Laws     Income Tax     AT

Ad hoc additions on account of entertainment expenses and on account of Seminars/conferences - there was no material on record to show that any part of the these expenditures were not for the purpose of business. Therefore, the ad hoc additions on account of entertainment expenses and on account of Seminars/conferences made by ld DRP/AO are directed to be deleted.

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