ITAT allowed deduction of membership fees paid by CA firm to JVB university to get students for internship

IT: Where assessee, a chartered Accountant firm, claimed deduction of membership fee paid to Jain Vishva Bharathi on ground that said payment helped it to get bright and meritorious students from said institution to do their internship which in turn helped assessee to carry on day to day business, in absence of any evidence on record showing that bright or meritorious students pursued Articleship and payment of membership fee was really patronized, impugned order rejecting assessee's claim did n

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