Held that the CIT(A) is justified in deleting ad-hoc disallowance of 20% of advertisement and sales promotion expenses. (AY. 2016-17, 2018-19)
Cleartrip (P) Ltd v. DCIT (2023) 156 taxmann.com 552/37 NYPTTJ 1373 / (2024) 228 TTJ 178 / 235 DTR 129 / (Mum) (Trib)
S. 37(1) : Business expenditure-Advertisement and sales promotion-Order of CIT(A) deleting ad-hoc disallowance of 20% is affirmed.
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