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In the result appeal filed by assessee in ITA No
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
section 40(a) (ia) as invoked is not correct as the said provision is not applicable at all hence the action of two lower authorities are incorrect. 3. That in any view of the matter the nature of expenditure is marketing expenses incurred by the assessee company is towards reimbursement of payment made by distributors appointed by the company hence