Held that service charges paid to group company is Allowable as revenue expenditure. The disallowance of 25% of the service charges is deleted. (AY. 1998-99, 1999-2000)
Coca Cola India (P) Ltd v. Dy. CIT(2023) 224 TTJ 520 (Pune)(Trib)
S. 37(1) : Business expenditure-Service charges paid to group company-Allowable as revenue expenditure.