Case Law Details
Case Name : Income-Tax Officer Vs HDFC Trustee Company Ltd (ITAT Mumbai)
Related Assessment Year : 2010-11 & 2011-12
Courts :
All ITAT ITAT Mumbai
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Income-Tax Officer Vs HDFC Trustee Company Ltd (ITAT Mumbai)
Upon conjoint reading of Trust Deed and SEBI directions as above, we conclude that the said expenditure was incurred by the assessee to safeguard / protect its business interest and therefore, allowable to the assessee in terms of Section 37.
1. The sole ground raised in assessee’s appeal pertains to disallowance of certain legal & professional fees amounting to Rs.63,21,606/-, being reimbursed by the Assessee to HDFC AMC to car
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