ACIT, NEW DELHI vs. M/S. VITCOM CONSULTING PVT. LTD., NEW DELHI
In the result, the appeal of the revenue is partly allowed
ITA 3327/DEL/2014[2008-09]Status: DisposedITAT Delhi10 Mar 2023AY 2008-09
Bench: Sh. Kul Bharatdr. B. R. R. Kumar
For Appellant: NoneFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 37(1)Section 37(1)(iv)Section 80G
unique services is the result of high value billing is not reasonable and acceptable. The AO further held that as per section 37(1)(iv) the expenditure should have been laid out or expended wholly and exclusively for the purposes of the business or profession. The AO held that
