TMI Blog2018 (9) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... expenses and period relating to. - I.T.A. No.1293/M/2017 - - - Dated:- 7-9-2018 - SHRI B. R. BASKARAN, AM AND SHRI AMARJIT SINGH, JM For The Assessee : Shri Rakesh Joshi For The Department : ShriV. Vidhyadhar (DR) ORDER PER AMARJIT SINGH, JM: The present appeal has been filed by the revenue against the order dated 22. 11. 2016 passed by the Commissioner of Income Tax (Appeals)-1, Mumbai [hereinafter referred to as the CIT(A) ] relevant to the assessment year 2011-12. 2. The revenue has raised the following grounds: - 1. On the facts and circumstances of the case, the Ld. CIT(A) has erred in deleting the addition on account Advertisement Expenses claimed (on account of Foreign tour of potential c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Thereafter, the assessment was completed u/s 143(3) of the Act by assessing the income to the tune of ₹ 2,98,32,135/-. Thereafter, the assessee filed an appeal before the CIT(A) who allowed the claim of the assessee, therefore, the revenue has filed the present appeal before us. ISSUE NOS. 1 3:- 4. Issue nos. 1 to 3 are inter-connected, therefore, are being taken up together for adjudication. Under these issues, the revenue has challenged the allowance of the claim of the assessee by the CIT(A) in sum of ₹ 1,07,60,179/- on account of advertisement expenses. Before going further, we deemed it necessary to advert the finding of the CIT(A) on record. : - 22. I have carefully considered the appellant's submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue is that the CIT(A) did not certify the period of the claim of the assessee. The contention of the assessee is that the expenses on account of advertisement was incurred by holding company, therefore, the same was allowable. On appraisal of the above mentioned finding, we noticed that there is no specific period explained in the order with regard to the expenses incurred. Since the period has not been specified in the finding of the CIT(A). Therefore, we are of the view that it is necessary to ascertain the period in which the advertisement expenses have been incurred, therefore, we set aside the finding of the CIT(A) on this issue and remand this issue before the AO to verify the claim of the assessee in connection with advertisemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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