Amount on account of debit note issued by earlier management cannot claimed as expenditure

Brief of the case: The court has dealt with two issues in this case. Firstly, whether Tribunal was justified in deleting the disallowance made by AO on account of claim made by the assessee towards cost paid to Hindustan Lever Ltd. for salary of Managers, Officers on deputation. Secondly, whether the Tribunal was justified in upholding the order passed by the CIT (A) deleting the addition made by the AO on account of a claim for additional payment for earlier years towards short payment of processing charges. After examining the facts of the case hon’ble court has decided first issue in favo...