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2022 (6) TMI 443 - ITAT DELHIFringe benefit on account of advertisement expenses - assessee had failed to submit complete documentary evidence which can prove that the expenditure falls within the purview of proviso to section 115W(2)(d) - HELD THAT:- We find ourselves in agreement with the proposition that the issue stands covered in favour of the assessee by the earlier as well as subsequent decision of the ITAT. For the present year, the matter was remanded to the assessing officer as complete details were not available. Now it is not the case of the Revenue that the details are not available. Rather the AO has repeated the disallowance without specifying as to what is the defect in the assessee's claim in detail. In this view of the matter, we do not find any infirmity in the order of ld. CIT(A). Hence we uphold the same. Revenue appeal dismissed.
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