TMI Blog2011 (11) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... C. : 1. Whether the Income Tax Appellate Tribunal was justified in allowing the advertisement and sale promotion expenses incurred by the assessee as business expenditure is the question raised in this appeal. 2. The assessment year involved herein is AY 20032004. 3. Pursuant to a Sales Agency Agreement entered into with MTV Asia and Nickelodeon Asia, Singapore, the assessee was to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... increased commission. Accordingly, the expenditure claimed by the assessee was allowed as business expenditure. It is brought to our notice that the appeal filed by the Revenue against the decision of the Income Tax Appellate Tribunal in the case of Star India Private Limited being Income Tax Appeal No.165 of 2009 has been dismissed by this Court on 24th March 2009. 5. In this view of the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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