Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1998 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (12) TMI 15 - HC - Income TaxExtract: .......les promotion normally refers to an activity which is intended to promote the sale of all the products by way of advertisement or special campaigns. Offering a discount on the price in effect is only an instant of the sale of the company s product at a lower price and cannot be regarded as expenditure on sales promotion. This petition is dismissed.
|