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Case Law Details

Case Name : Rajasthan Patrika Vs ACIT, (ITAT-Jaipur)
Related Assessment Year :
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Brief of the case

In the present facts of the Case there are three vital issues in which the Hon’ble Tribunal held that expenses like Telephone expenses, Diwali Expenses, Travelling Expenses, Vehicle Running, Event management Expenses, Staff Training Expenses and other expenses are business expenses and should not be treated as personal expenses as a Ltd. company is a inanimate person and there cannot be any personal expenses attributed to it. Also, the principle of consistency have to be followed. A

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