Sales promotion expenses - assessee has failed to furnish any ...
Assessee Fails to Justify Sales Promotion Expenses u/s 37(1) of Income Tax Act, Lacks Required Documentation.
October 28, 2015
Case Laws Income Tax AT
Sales promotion expenses - assessee has failed to furnish any bills or any details or break-up of the expenditure - As per 37(1), onus is upon the assessee to establish that the said expenditure has been incurred for carrying on its business. - AT
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