Axis Bank Ltd. v. ACIT (2025) 211 ITD 650 /235 TTJ 209 (Ahd) (Trib.)

S.37(1): Business expenditure-Service tax payment-Corporate agency agreement-Allowable as deduction.

Held that service tax paid as per corporate  agreement  is allowable as deduction. (AY. 2011-12, 2012-13) 

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