Case Law Details
Case Name : DCIT Vs EIH Associated Hotels Ltd. (ITAT Kolkata)
Related Assessment Year : 2004-05
Courts :
All ITAT ITAT Kolkata
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DCIT Vs EIH Associated Hotels Ltd. (ITAT Kolkata)
It is noted that the staff recruitment expenses were incurred only exclusive for the purpose of business and hence allowable expenditure. We note that the expenses on account of employees’ relation expenses to the tune of Rs. 3,78,242/- was incurred for efficient functioning of the business which pertains to employees meals on duties, medical expenses, medical insurance, uniform expenses etc. and these expenses are incidental to carrying on the business whi
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