Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy
36 AISECT Ltd ITA No.945, 946, 952 & 953/Ind/2019 incurred by the assessee and paid to concerns consistently engaged in this field. AISECT, Bhopal to which the payment of Rs.3,28,27,000/- is made is a University with large infrastructure. During the year on one hand the assessee has paid Rs.3.28 crores to AISECT, Bhopal for training expenses