C I T vs. M/S GLAXO SMITHKLINE CONSUMER HELATHCARE LTD.

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 80-I. Contention of appellant is not sustainable. Accordingly, aforesaid question is answered in favour of assessee. 5. Question No.5:- Whether on the facts and in the circumstances of the case, the ITAT is correct in law in holding that expenditure incurred on implementation of the new ERP package, an input to take business decisions DEEPAK BISSYAN