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Allowability of medical camp expenses: ITAT directs re-adjudication
Case Law Details
- Case Name
- Med–Link Devices Pvt Ltd Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Mumbai
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Med–Link Devices Pvt Ltd Vs DCIT (ITAT Mumbai)
In a recent decision by the Income Tax Appellate Tribunal (ITAT) Mumbai in the case of Med–Link Devices Pvt Ltd Vs DCIT, the issue of the allowability of medical camp expenses has come under scrutiny. The ITAT directed re-examination of expenses incurred for medical camps, emphasizing the importance of providing detailed documentation for deduction claims.
The appellant, Med–Link Devices Pvt Ltd, contested the disallowance of business promotion expenditure amounting to Rs. 35,26,803 and travelling expenditure of Rs. 2,99,000. The appellant a...




