Court :
ITAT Hyderabad
Brief :
In NCC Limited, Hyderabad v. Asst. Commissioner of Income Tax, Circle-16(1), Hyderabad [ITA No. 595/Hyd/2020 and ITA No. 596/Hyd/2020 dated September 27, 2021], the current appeal has been filed against Orders dated September 21, 2020 and September 04, 2020 in Appeal No. Nos.10823 & 10710 /19-20 / DCIT,Cir-16(1) / CIT(A)-4 / Hyd / 20-21 passed by Commissioner of Income Tax (Appeals) ("CIT(A)") wherein CIT(A) upheld the disallowance of sponsorship fees as business expenditure under Section 37 of the Income Tax Act, 1961 ("the IT Act") by the Assessing Officer ("AO").
Citation :
ITA No. 595/Hyd/2020 and ITA No. 596/Hyd/2020 dated September 27, 2021
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