Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
ITAT allowed assessee's claim for deduction of marketing expenses paid to NHPL, treating them as revenue expenditure. The expenses related to sales personnel salaries, recruitment charges, and management fees. ITAT held these were towards sale of products, hence revenue in nature. ITAT directed AO to delete the disallowances made by treating marketing expenses as capital expenditure.
ITAT allowed assessee's claim for deduction of marketing expenses paid to NHPL, treating them as revenue expenditure. The expenses related to sales personnel salaries, recruitment charges, and management fees. ITAT held these were towards sale of products, hence revenue in nature. ITAT directed AO to delete the disallowances made by treating marketing expenses as capital expenditure.
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