https://www.taxtmi.com/caselaws?id=442538 The court upheld the decision of the ITAT, ruling in favor of the Respondent-Assessee in a case concerning expenses on Sales Support Services and Management Fee. The court found that the expenses were necessary for day-to-day operations and had a direct correlation to the business, rejecting the Revenue's argument for proportionate disallowance based on project completion percentage. The expenses were deemed genuine and essential for promoting the construction project, leading to the dismissal of the appeal as no substantial question of law arose. en-us Wed, 30 Aug 2023 00:00:00 +0530 Mon, 04 Sep 2023 08:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442538 The court upheld the decision of the ITAT, ruling in favor of the Respondent-Assessee in a case concerning expenses on Sales Support Services and Management Fee. The court found that the expenses were necessary for day-to-day operations and had a direct correlation to the business, rejecting the Revenue's argument for proportionate disallowance based on project completion percentage. The expenses were deemed genuine and essential for promoting the construction project, leading to the dismissal of the appeal as no substantial question of law arose. Case-Laws Income Tax Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442538