Order of CIT(A) not valid it it merely followed certain case laws without discussing nature of expenses

DCIT Vs Novartis Healthcare Pvt. Ltd. (ITAT Mumbai)

We note from a perusal of the impugned order that the Ld. CIT(A) has not looked into the nature of expenses claimed by the assessee and has not looked into the AO’s actions of disallowing the expenditure on account of prohibition of doctors taking any favour in kind/cash from pharmaceutical or allied healthcare sector industries as stated in the CBDT notification (supra) and MCI notification pursuant to the Regulation 2002 (supra). We note that the Ld. CIT(A) has merely followed certain case

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