Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2017 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1312 - HC - Income TaxOrder of TPO - ITAT confirmed entire reimbursement received treated as its operating income - Held That:- the Court is not inclined to revisit the issue and ITAT's view in the above matter is plausible. It does not give rise to any substantial question of law warranting interference with the impugned order of the ITAT. ITAT has followed the earlier order in the case of Samsung India Electronics Pvt. Ltd. v. Department of Income Tax [2013 (4) TMI 872 - ITAT DELHI] was followed. Treatment of advertisement and sales promotion expenses on basis of "brand promotion" or "capital nature" - expenses on computer software and on recruitment and training - Held That:- ITAT has affirm the order of CIT(A)in deleting the additions made of the above expenses by treating them as not resulting in benefits of an enduring nature. Revenue appeal dismissed.
|