Case Law Details
Case Name : ITC Limited Vs DCIT (ITAT Kolkata)
Related Assessment Year : 2005- 2006
Courts :
All ITAT ITAT Kolkata
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ITC Limited Vs DCIT (ITAT Kolkata)– We have carefully considered the submissions of the ld. representatives of the parties and the orders of the authorities below. We have also gone through the details of the expenditure aggregating Rs. 9,00,111 claimed by the assessee, the break-up of which has already been mentioned herein above. We observe that the assessee has made the contribution to Staff Club/ Recreation Club of its employees.
On perusal of the details, it is observed that the said amounts were re
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