https://www.taxtmi.com/caselaws?id=423898 The Tribunal upheld the CIT(A)'s decision, ruling that the expenses were legitimate business expenses and not prohibited by the CBDT Circular. The appeal by the Revenue, contesting the deletion of Rs. 5,37,270 under Section 37 of the IT Act, was dismissed. en-us Mon, 13 Jun 2022 00:00:00 +0530 Fri, 17 Jun 2022 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423898 The Tribunal upheld the CIT(A)'s decision, ruling that the expenses were legitimate business expenses and not prohibited by the CBDT Circular. The appeal by the Revenue, contesting the deletion of Rs. 5,37,270 under Section 37 of the IT Act, was dismissed. Case-Laws Income Tax Mon, 13 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423898