Sales promotion expenses not allowable if no nexus with business 

Prity Tubes Pvt. Ltd. Vs JCIT (ITAT Kolkata)

Coming to the next issue of sales promotion and advertisement expenses, we note that despite several queries and opportunities made available by the authorities below, the assessee has not been able to establish the nexus between the expenses incurred and the business of the assessee. Assessee has all along submitted only the ledger account copy, which are not sufficient to understand the nature and the purpose of expenses incurred as well as its nexus with the benefits accruing t

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