Distribution of free mobile to care centres employees & dealers is business expense

Nokia India Sales Pvt. Ltd Vs Addl. CIT (ITAT Delhi) Conclusion: In present facts of the case, the Hon’ble Tribunal held that creating a demand for non-deduction of tax while the recipient has paid taxes on the same amount would result in recovery of taxes on the same amount twice and on the issue of providing handsets to the dealers, it was held that the same would be treated as business expenditure. Facts: The present appeal has been filed by the assessee against the order dated 31.10.2017 passed by the AO u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961. In present facts of the case...