Coca Cola India (P) Ltd. Versus Deputy Commissioner of Income Tax (ITAT Pune)

Service charges (assessee’s appeal)

(i)      whether the services rendered benefited group companies.

(ii)     whether the expenses were incurred to take care of the TCCC brand image.

(iii)    whether rendering services to the bottlers could be a ground for making disallowance.

(iv)     whether disallowance of foreign travel expenses of the wives was justified.

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