ITAT Delhi Deletes MIS Marketing Expense Disallowance; Payments to Unrelated Parties Not Unreasonable

Zeta Buildtech Pvt. Ltd. Vs DCIT (ITAT Delhi)

ITAT Delhi Deletes Disallowance of MIS Marketing Expenses – Payments to Unrelated Parties Cannot Be Disallowed as Unreasonable

In Zeta Buildtech Pvt. Ltd. vs DCIT (AY 2020-21), the ITAT Delhi allowed the assessee’s appeal and deleted disallowances made towards internal audit/MIS, marketing and consultancy expenses. The AO had disallowed payments made to various service providers alleging lack of evidence a

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