This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Disallowance of marketing and survey expenses unsustainable as identity of party is proved
Case Law Details
- Case Name
- Rajasthan Patrika Private Limited Vs ACIT (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005-06
- Courts
- All ITAT, ITAT Jaipur
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Rajasthan Patrika Private Limited Vs ACIT(ITAT Jaipur)
ITAT Jaipur held that disallowance of marketing and survey expenditure merely because of non-production of the concerned party whose identity is proved is unsustainable in law.
Facts- AO vide order u/s. 143(3) assessed total income at Rs. 2,14,20,940/- by making additions on account of various disallowances including disallowance of Rs. 60,01,635/- on account of Marketing and Survey Expenses out of total expenditure.
In the original assessment proceeding, AO asked the assessee to produce personally certain parties along with their books of...
Author Info
