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Showing contexts for: sample distribution in Zoetis Pharmaceuticals Research P. ... vs Dcit Rg 8(2), Mumbai on 22 November, 2017Matching Fragments
7. a) On the facts and in the circumstances of the case and in law, the Learned DCIT erred in disallowing an amount of Rs. 16,13,260 as per the provisions of section 40(a)(ia) of the Act.
b) On the facts and in the circumstances of the case and in law, the Learned DCIT erred in disallowing, as per the directions of the Dispute Resolution Panel, expenses incurred on distribution of samples of Rs. 1,50,800 under the provisions of section 40(a)(ia).
7. c)On the facts and in the circumstances of the case and in law, the Honorable Dispute Resolution Panel erred in not giving any finding for the expenditure) amounting to Rs.8,77,051 (1,50,800+85, 800+88,896 +68,875 +4,82,740) representing payment towards hall hire charges, food, travelling and interview expenses