TMI Blog2014 (7) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... irected deletion of the addition - the Tribunal followed its own order for the prior Assessment Year – thus, no substantial question of law arises for consideration – Decided against Revenue. Expenditure on purchase of pallets and advertising expenses – Held that:- The Tribunal was satisfied with regard to the claim to the extent of Rs.45.29 lakhs - the details of the expenses for advertisement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . This Appeal challenges the order passed by the Income Tax Appellate Tribunal dated 20th May 2011, by which the Appeal of the Revenue has been dismissed and that of the Assessee partly allowed. 2 It is submitted on behalf of the Revenue that, this Appeal raises substantial questions of law and particularly, those formulated at page no.4 of the paper book. 3 We have perused with the assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessee carried the matter to the Tribunal. 6 In relation to the claim under Section 37(1) is concerned, the Tribunal found that the said issue came up before it in Assessee's own case in earlier years including Assessment Year 2002-03. The Assessment Year in question was 20042005. Since the Assessee is in the business of manufacturing ready to eat cereals that these expenses of product de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he expenses for advertisement which were aired on behalf of the Assessee are produced on record. These would show that advertisements were aired on various dates prior to 31st March 2004. That is how, the Commissioner's order was set aside and the deduction to the extent of Rs.45.29 lakhs was granted. 8 The second part namely the sum of Rs.79.91 lakhs in respect of which the Assessee did no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
