Tribunal held that when the expenditure not claimed under section 30 to 38 of the Act as deduction no disallowance can be made . Matter remanded for verification . ( AY. 2015 -16)
Interactive Avenues (P.) Ltd. v. DCIT ( 2020) 196 DTR 249// 208 TTJ 945 (2021) 187 ITD 463 (Mum) (Trib.)
S. 40(a)(i) : Amounts not deductible – Deduction at source -Non-resident –Advertisement expenses – Expenditure not claimed as deduction – No disallowance can be made- Matter remanded . [ S .30 to 38, 195 ]