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2002 (10) TMI 59 - HC - Income Tax"1. Whether, Tribunal was right in holding that the surtax payable by the assessee was not deductible in arriving at its total income for the year under consideration? - 2. Whether, Tribunal was justified in holding that the reimbursement of medical expenses by the assessee to its employees falls within the provisions of section 40A(5) as 'salary'? - 3. Whether,Tribunal was right in upholding the disallowance of Rs. 8,27,563 representing sales literature and miscellaneous promotional expenditure and Rs. 2,00,000 being sample expenses in view of section 37(3A)?" - Tribunal on perusal of the pampahlets, booklets brought out by the assessee has rightly given a finding of fact to the effect that these expenses were in the nature of scientific information and that these expenses cannot be said to be expenses in the nature of advertisement, publicity and sales promotion, under section 37(3A) – We hold that the expenditure incurred by the assessee on medical literature was expenditure on advertisement, publicity and sales promotion and as such includible for disallowance under section 37(3A). - We hold that the medical literature printed by the assessee was not in the nature of publication and distribution of journals within the meaning of section 37(3B)(vii)
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