SHREE LIFE CARE PRIVATE LIMITED,PATNA vs. DC/AC, CIRCLE 1, PATNA, LOK NAYAK BHAWAN
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Income Tax Appellate Tribunal, PATNA BENCH, PATNA
Before: SHRI DUVVURU R. L. REDDY & SHRI RAJESH KUMAR
PER RAJESH KUMAR, ACCOUNTANT MEMBER:
This appeal preferred by the assessee is against the order of the learned Commissioner of Income Tax (Appeals),National Faceless Appeal Centre, Delhi(hereinafter referred to as the “ld.CIT(A)”], dated17.03.2026 for the Assessment Year (AY) 2018-19. 2. The only issue raised by the assessee is against the order of ld. CIT(A) confirming the disallowance of Rs.56,99,506/- as made by the Assessing Officer (In short, ‘the AO’) in respect of sales promotion expenditure u/s 37(1) of the Income-tax Act, 1961 (In short, ‘the Act’) without appreciating the fact the expenses were incurred exclusively for the business of the ass
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