2023 (6) TMI 1494

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.... DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: The present appeal has been filed by the assessee against the order of ld. CIT(A)-42, New Delhi dated 20.02.2019. 2. The assessee has raised the following grounds of appeal: "1. That the Authorities below erred on the facts of the case in disallowing Rs. 22,48,117/- in respect of Business Promotion expenses. 2. That the Authorities be....

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....and Tour & travel expenses (21% of expenses). The revenue held that the appellant is partner in Khaitan & Co, LLP and contractual arrangement with KCO, hence there is no justification to claim expenses in the nature of 'business & promotion' and 'Tour & travel'. 4. The revenue held that any 'business and promotion expenditure' is required to be incurred either by KCO or ....

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....nd for the period 01.10.2013 onwards. We find that the assessee is in whole time practice of his profession as an advocate. He joined the Firm Khaitan & Co. Advocates & Solicitors, at their office in New Delhi as a Partner. The Firm was later converted into a LLP and named changed to Khaitan & Co. LLP. Any professional work the assessee undertakes is for the said Firm. Further, as per the terms Pa....