Held that burden is on the assessee to prove that sales promotion expenses and expenses incurred in various locations was wholly and exclusively for the purpose of business. Matter remanded. (AY. 2005-06, 2009-10)
Bhola Food Products (P.) Ltd. v. JCIT (OSD) (2021) 188 ITD 653 / 87 ITR 10 (SN) (All.)(Trib.)
S. 37(1) : Business expenditure-Sales promotion-Expenses incurred in various locations-Burden is on assessee to prove that the expenses incurred was wholly and exclusively for the purpose of business-Matter remanded.