In the result, appeal of the assessee is allowed
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
TDS deducted on payments made for sales promotion expenses. 10. Submit the ledger for sales promotion expenses in excel format for the AY under consideration and Profit and Loss statement to ascertain the total Gross receipts 11. Please submit the details in the following manner AY 2017- AY 2018- 18 19 Gross Receipts Net receipts Sales promotion Expenses Total Expenses