ACIT-4(1)(1), MUMBAI, MUMBAI vs. ANIBRAIN DIGITAL TECHNOLOGIES PRIVATE LIMITED, PUNE
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Before: SHRI ANIKESH BANERJEE & SHRI BIJAYANANDA PRUSETH
PER BIJYANANDA PRUSETH, AM:
These cross appeals filed by the assessee and revenue emanate from the order passed under section 250 of the Income-tax Act, 1961 (in short, ‘Act’) by the National Faceless Appeal Centre [in short, ‘CIT(A)’], dated 22.12.2025 for the assessment years (AY) 2016-17. 2. The grounds of appeal raised by the assessee are as under:
“GROUND NO. I: AD-HOC DISALLOWANCE OF CASH COMPONENT OF MARKETING & SALES PROMOTION EXP.:
1 On the facts and
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