Additional evidence proving sales promotion expense not hit by Medical Regulation need fresh examination

Merck Specialities Private Ltd Vs DCIT (ITAT Mumbai) ITAT Mumbai held that additional evidences submitted contesting that sales promotion expenses are not hit by the Medical Council Regulations. Accordingly, matter set aside for fresh examination as such additional evidences require examination at the end of AO. Facts- The only issue contested vide the present appeals relate to disallowance of Sales promotion expenses, which has been confirmed by Ld CIT(A). Notably, AO has disallowed claim of sales promotion expenses under the erroneous impression that they have been incurred entirely on prov...