2019 (5) TMI 200

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....ellant in all Appeals. Mr. P. J. Pardiwalla, Senior Advocate a/w Mr. Atul K. Jasani for Respondent in all Appeals.   P. C. : 1. These Appeals arise in the common background. They have been heard together and would be disposed of by this common order. For convenience, we may record facts from Income Tax Appeal No.342 of 2017.   2. This Appeal is filed by the Revenue to challen....

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....h one Tata Autocomp Ltd. for providing certain services for which the said expenditure was incurred. This was towards payment of salary to technical, administrative staff and marketing staff as also towards advertisement and marketing staff training, sales promotion, audit fees. etc. When questioned by the Assessing Officer, the Assessee produced necessary evidence such as copy of the agreement an....

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....egard to the market value of the services for which the payment was made. The Tribunal held that the expenditure was incurred for legitimate needs of the business.   7. We do not find any error in the view of the Tribunal. As pointed out by the learned Counsel for the Assessee, the Assessee and such other sister concerns would proportionately internally allocate administrative expenditure ....