Bench: Shri Sandeep Gosain () & Shri N.K. Pradhan () Assessment Year: 2011-12 Vibrac Animal Health India Asst. Commissioner Of Income P. Ltd, 604, 6Th Floor, Vs. Tax, Circle 11(3)(2), Room No. Western Edge-I, Western 202, 2Nd Floor, Aayakar Express Highway, Bhavan, M.K. Rd. Mumbai- Magathane, Borivali(East), 400020. Mumbai-400066 Pan No. Aaccv2316F Appellant Respondent Assessment Year: 2011-12 Asst. Commissioner Of Vibrac Animal Health India P. Income Tax, Circle Vs. Ltd, 604, 6Th Floor, Western 11(3)(2), Room No. 427, Edge-I, Western Express 4Th Floor, Aayakar Bhavan, Highway, Magathane, Maharshi Karve Marg, Borivali(East), Mumbai-400020. Mumbai400066 Pan No. Aaccv2316F Appellant Respondent Revenue By : Mr. Rajeev K. Gubgotra, Dr Assessee By : Mr. Niraj Sheth, Ar Date Of Hearing :10/04/2019 Date Of Pronouncement : 30/04/2019

VB Thailand also organises conferences/seminars outside India, wherein the employees of the Appellant also participate. Thus, it is stated that considering the facts, nature of services rendered by VAPCL Thailand, sample copy of e-mail-correspondences and relevant documents filed, the claim of expenditure of Rs.1,12,21,915/- be allowed. On the other hand, the Ld. Departmental Representative