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2019 (5) TMI 305 - HC - Income TaxDisallowance of advertisement expenses - HELD THAT:- We find that the materials produced before the Assessing Officer would clearly reveal that there was no dispute with regard to the works in relation to the publicity effected. In so far as there is no dispute as to the publicity effected and so far as the payment was effected through crossed cheques and since all these cheques have been encashed, we are of the view that this is not a fit case where interference is to be made with the finding and reasoning given by the Tribunal. See APOLLO TYRES LIMITED [2019 (4) TMI 82 - KERALA HIGH COURT] Loss sustained on sale of NHPC bonds - HELD THAT:- Almost similar question was raised in M/S. APPOLLO TYRES LTD. [2019 (4) TMI 294 - KERALA HIGH COURT] where it was in respect of IRFC bonds. The question was answered against the Revenue - question itself is not factually correct. The facts and figures have been meticulously analysed by the Tribunal. No substantial question of law, so as to warrant interference in terms of Section 260A
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