Case Law Details

Case Name : Hyderabad Distilleries And Wineries Pvt. Ltd. Vs DCIT (ITAT Hyderabad)
Appeal Number : ITA No. 1356/Hyd/2010
Date of Judgement/Order : 03/06/2011
Related Assessment Year : 2006- 07

Hyderabad Distilleries And Wineries Pvt. Ltd. Vs DCIT (ITAT Hyderabad)- Whether selling and publicity expenses can be disallowed merely on the basis of statement of an auditor – Whether when the similar expenses were allowed by the AO to similar parties, no dis-allowance can be made only on the basis of assumptions and presumptions– Whether the dis-allowance made without giving the assessee an opportunity to cross examine the parties on the basis of whose statement the dis-allowance was made, is against the natural justice.

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