Disallowance of expenditure on advertisements in souvenirs.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6/1969 Subject : Disallowance of expenditure on advertisements in souvenirs. It has been represented to the Board that expenditure incurred by business on advertisements in souvenirs by trade, comm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ly for purposes of business. Rule 6B of the Income-tax Rules which lays down the extent and the conditions subject to which expenditure on advertisement is to be allowed under section 37(3) of the Inc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X