Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Assessee has failed to justify the expenses on hotels booking at New Delhi, Chochin or Kochi against “Dermacon Conference” at Hyderabad. - the disallowance of 50% of the expenses for the sales promotion u/s 37(1) was justified. - AT
Assessee has failed to justify the expenses on hotels booking at New Delhi, Chochin or Kochi against “Dermacon Conference” at Hyderabad. - the disallowance of 50% of the expenses for the sales promotion u/s 37(1) was justified. - AT
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