Revision u/s 263 - allowability of sales promotion incentive ...

Income Tax

August 4, 2023

Revision u/s 263 - allowability of sales promotion incentive which was admittedly not subjected to TDS under section 194H - We fail to understand how the AO has allowed the impugned expenditure without examining / verifying the agreement entered into between the assessee (the payer) and its dealers (the payees). - Revision proceedings sustained - AT

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Revision u/s 263 - allowability of sales promotion incentive ...

Income Tax

August 4, 2023

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