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2013 (8) TMI 931 - AT - Income TaxDisallowance of Advertisement Expenses - Held that:- The Tribunal held that by incurring expenditure on advertisement and sales promotion, assessee had not acquired any fixed capital asset but these expenditures were incurred for earning better profits for facilitating assessee’s operation of providing cellular mobile services. The action of the Ld. CIT (A) has been upheld with this finding that the Ld. CIT(A) had rightly allowed assessee’s claim in respect of expenditure so incurred. Addition on account of Recruitment & Training Expenses - Held that:- Identical issue was raised before the Delhi Bench of the Tribunal in the case of Sapient Corporation Ltd Vs. DCIT (2011 (5) TMI 499 - ITAT, DELHI ), wherein after discussing the case in detail, the Tribunal has held that the expenditure incurred on account of recruitment and training expenses cannot be said to be capital expenditure. The issue is thus covered in favour of the assessee.
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