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1990 (12) TMI 144 - ITAT DELHI-C
Extract:
.......idered as sales promotion expenditure. This has already been decided by the Tribunal in a number of cases. Please see the decision in the case of Mopeds India Ltd. v. IAC 1984 7 ITD 324 (Hyd.) and ITO v. Meera and Co. 1986 15 ITD 227 (Chd.). So, on this point, the assessee s grounds would be allowed. 35. In the result, the appeal is partly allowed.