Case Law Details
Case Name : ACIT Vs IREO Waterfront Pvt. Ltd (ITAT Delhi)
Appeal Number : ITAs No. 2849 & 2850/Del/2016
Date of Judgement/Order : 16/05/2023
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Delhi
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ACIT Vs IREO Waterfront Pvt. Ltd (ITAT Delhi)
ITAT Delhi held that expenditure towards gift to persons who work for the assessee company during Diwali occasion is held for the purpose of business as per the principle of commercial expediency and accordingly allowable as business
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