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2016 (9) TMI 1267 - ITAT MUMBAIDisallowance made under sec. 37 - disallowance of expenses incurred on seminar and conference of the Doctors held outside India - proof of commercial expediency and business necessity of such expenditure - Held that:- As perused the documents on record including the decision rendered by the co-ordinate Bench in assessee’s own case for the A.Y. 2008-09 [2015 (12) TMI 619 - ITAT MUMBAI] held that The assessee had produced a set of photographs to show that by sponsoring of the foreign trips, the product awareness exercise was also done. It is not the case of the Revenue that the persons/doctors whose overseas trip was sponsored were otherwise in any manner related to the assessee company. The only purpose of the assessee company to sponsor the foreign trip of the doctors was for the purpose of promotion and sale of the products of the assessee company. It may be unethical practice for the doctors to accept such type of incentives, however, so far as the assessee is concerned, sponsorship was purely on account of business angle of the assessee company. - Decided in favour of assessee.
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