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Case Law Details

Case Name : M/s. Manipal Health Systems Pvt. Ltd. Vs Assistant Commissioner of Income-tax (ITAT Bangalore)
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M/s. Manipal Health Systems Pvt. Ltd. Vs ACIT (ITAT Bangalore)

It is also an undisputed fact that the project was completed and the appellant has paid services fees of Rs.3,30,90,000/- to Allegro Corporate Finance Advisors Pvt. Ltd. The appellant claimed it to be revenue expenditure under the head legal and professional charges but treated it to be a capital expenditure. The quantum of expenditure incurred by the appellant in obtaining services from Allegro Corporate Finance Advisors Pvt. Ltd., was not disputed by the Revenue. The dispute before us i

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