Case Law Details
Case Name : PCIT Vs Pro Interactive Service (India) Pvt. Ltd (Delhi High Court)
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Courts :
All High Courts Delhi High Court
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PCIT Vs Pro Interactive Service (India) Pvt. Ltd (Delhi High Court)
In view of the judgments of the Division Bench of Delhi High Court in Commissioner of Income-Tax versus Aimil Limited, (2010) 321 ITR 508 (Del) the issue is covered against the Revenue and, therefore, no substantial question of law arises for consideration in this appeal.
The legislative intent was/is to ensure that the amount paid is allowed as an expenditure only when payment is actually
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