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2017 (4) TMI 1601 - ITAT CHENNAIDisallowance of sales promotion expenses - Whether expenditure for the purpose of business? - HELD THAT:- Assessee is manufacturing Indian-made foreign liquor and supplying the same to Tamil Nadu State Marketing Corporation. Tamil Nadu State Marketing Corporation, in turn, is selling the same to the customers through retail outlets across the State. For the purpose of promoting Indian-made foreign liquor manufactured by assessee-company, they are supplying some gift articles to the customers at the retail vending shops. Assessee claimed the expenditure while computing the total income. AO disallowed the claim of the assessee on various reasons - CIT(Appeals) for the assessment years 2010-11, 2003-04 and 2004-05, allowed the claim of the assessee holding that it is an expenditure for the purpose of business. The orders of the CIT(A) for assessment years 2003-04, 2004-05 and 2010-11 were, in fact, confirmed by this Tribunal [2015 (3) TMI 1418 - ITAT CHENNAI] - In fact, for the assessment year under consideration, CIT(A) followed the order of this Tribunal for assessment years 2003-04, 2004-05 and 2010-11. Since the CIT(Appeals) has followed the order of this Tribunal and restricted the disallowance to 7.5% and allowed the claim of the assessee to the extent of 92.5%, this Tribunal do not find any reason to interfere with the order of the lower authority and accordingly the same is confirmed.
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