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2022 (11) TMI 1429 - AT - Income TaxAccrual of income - Addition on account of receipt under MAP[Marketing Assistance Programmed] agreement - basis of assessment was that the agreement are silent in what manner the assessee is legally obliged to utilize these funds - CIT(A) deleted addition - HELD THAT:- Regarding profit from the Marketing Assistance Programme (MAP) is squarely covered in favour of the assessee and against Revenue by the aforesaid orders [2021 (4) TMI 734 - ITAT DELHI] and [2018 (10) TMI 1888 - ITAT DELHI] on identical issue, and on identical facts and circumstances, for AY 2011-12 and 2012-13 respectively. Neither side has brought any distinguishing facts and circumstances, or decided precedents, or any legal submissions to our consideration to persuade us to take a view different from the view taken above. Neither side has brought any materials for our consideration to persuade us to interfere with the impugned order of Ld. CIT(A). We decided the issue in dispute in the present appeal before us, in favour of the assessee
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