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Selling and publicity expenses can be disallowed merely on the basis of statement of an auditor – ITAT Hyderabad

Case Law Details

Case Name
Hyderabad Distilleries And Wineries Pvt. Ltd. Vs DCIT (ITAT Hyderabad)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2006- 07
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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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