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2017 (9) TMI 566 - AT - Income TaxRectification of order u/'s 254 - Allowability of expenditure as business expenditure u/s 37 - Sales Promotion and advertisement expenses- Order beyond scope of section 254 - Held That:- Since merely because the assessee is in the business of Pharmaceuticals and various payments are to be made to the Doctors is not sufficient to treat such expenditure as business expenditure. Therefore the issue was restored to the file of the assessee for verifying the claim whether this expenditure was for the purpose of business of the assessee. - Miscellaneous Application of the Assessee is dismissed.
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