Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (6) TMI 340 - ITAT DELHIDisallowance of expenditure incurred on advertisement and sales promotion of product, brand promotion, development of market and customer relations - HELD THAT:- The advertisement and sales promotion expenses incurred by the assessee are merely for the purpose of publicity of trade name/brand name which results into enhancement of sales. Therefore, the CIT(A) was right in allowing the appeal of the assessee as the issue is already covered in earlier years. The appeal of the Revenue is dismissed.
|