TMI Blog2017 (8) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... d the departmental appeals have been dismissed by the Hon’ble High Court vide its Judgment in CIT VERSUS MAHASHIAN DI HATTI LTD. [2015 (12) TMI 1182 - DELHI HIGH COURT]. The issue is, therefore, covered in favour of the assessee by the Judgment of the Hon’ble jurisdictional High Court and the Tribunal. - decided against revenue. - ITA.No.7067/Del./2014, ITA.No.6166/Del./2015, ITA.No.6167/Del./201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f addition of ₹ 2,54,79,000 on account of advertisement expenses. 2. It is stated that in all these years 20% of expenses on account of advertisement and publicity expenses have been disallowed by the A.O. It was submitted before the Ld. CIT(A) that the issue is covered in favour of the assessee by order of the Ld. CIT(A) and ITAT for several years in which identical expenses have been de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture. 2.2. He has submitted that the departmental appeals have been dismissed by the Hon ble Delhi High Court. The findings of the Hon ble High Court in paras 18 and 19 of the Judgment dated 23.11.2015 are reproduced as under : 18. Question No. 4 concerns advertisement expenditure. The AO disallowed the said expenses on the ground that the Assessee had been unable to prove that it was towa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the CIT(A) deleting the said disallowance. Question (4) is answered in favour of the Assessee and against the Revenue. 2.3. He has, therefore, submitted that the issue is covered in favour of the assessee. 3. The Ld. D.R. also stated that the issue is covered by the judgment of the Hon ble jurisdictional High Court above in the case of the assessee. 4. Considering the facts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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