Held that expenditure on marketing survey is allowable as deduction. As regards the statement of Mr. Bhanwarlal and Shri Kihan Lal they have retracted the statement and an opportunity of cross examination is not provided hence the statements cannot be used against the assessee. (AY. 2005-06 to 2008-09)
Rajasthan Patrikha (P) Ltd v. ACIT(2023) 223 TTJ 715 (Jaipur)(Trib)
S. 37(1): Business expenditure-Expenditure on marketing survey-Statement was retracted-Cross examination is not provided-Allowable as deduction. [S. 133A]