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2018 (9) TMI 536 - AT - Income TaxAllowability of expenses on account of advertisement - main contention of the revenue is that the CIT(A) did not certify the period of the claim of the assessee - Held that:- There is no specific period explained in the order with regard to the expenses incurred. Since the period has not been specified in the finding of the CIT(A). Therefore, we are of the view that it is necessary to ascertain the period in which the advertisement expenses have been incurred, therefore, we set aside the finding of the CIT(A) on this issue and remand this issue before the AO to verify the claim of the assessee in connection with advertisement expenses and period relating to.
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