Court :
ITAT New Delhi
Brief :
Challenging the order dated 15/2/2017 in appeal No. 256/2016-17 passed by the learned Commissioner of Income Tax (Appeals)-39, New Delhi (“Ld. CIT(A)”) in the case of M/s Global Health Private Limited (“theassessee”) for the assessment year 2012-13, Revenue preferred this appeal stating that the expenses towards fees to HUDA is a one-time expenditure and the benefit arising out of this expenditure is of enduring in nature, and therefore it is not Revenue expenditure in its nature.
Citation :
ITA No.-3769/Del/2017
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