Case Law Details
Case Name : DCIT Vs Medi Sales India Pvt. Ltd. (ITAT Chennai)
Appeal Number : ITA Nos. 2996 & 2997/Chny/2017
Date of Judgement/Order : 13/05/2022
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Chennai
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DCIT Vs Medi Sales India Pvt. Ltd. (ITAT Chennai)
Issue– Disallowance by the AO by not allowing assessee’s claim holding that the CBDT Circular No. 5/2012 dated 01.08.2012 applies only to pharmaceutical manufacturers and not to distributors like the assessee.
Upon careful consideration of material facts, it co
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