M/S BLUE COAT NETWORK (INDIA) PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(2), BANGALORE
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 78/BANG/2019[2014-15]Status: DisposedITAT Bangalore23 Nov 2020AY 2014-15
Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.78/Bang/2019 Assessment Year: 2014-15
For Appellant: Shri Ajit Tolani, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 133(6)Section 143(3)Section 144CSection 92D
5o% of 6o%).
(Tax effect: INR_657,378)
IT(TP)A No.11/Bang/2019
Blue Coat Network (India) Pvt. Ltd., Bangalore
Page 5 of 29
Disallowance of travelling expenses and legal and professional expenses
9. That on the facts and circumstances of the case, the learned AO and Hon'ble DRP erred in disallowing travelling expenses and legal & professional expenses together amounting