Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Disallowance of expenditure on advertisement on television - the ...

Income Tax

November 7, 2016

Disallowance of expenditure on advertisement on television - the corporate advertisement expenditure facilitates the business having a direct impact on sales and profitability of the Assessee - HC

View Source

 


 

You may also like:

  1. Tax Deduction at Source (TDS) on payments by television channels and publishing houses to advertisement companies for procuring or canvassing for advertisements - Circular

  2. Advertisement and marketing expenses – Trading expenses or not - very year, the assessee has been incurring substantial expenditure on advertisements - It is an...

  3. Disallowance of advertisement expenditure - Merely because the assessee segregated the cost of expenditure in relation to a particular project and later stage claimed as...

  4. Disallowance of Advertisement expenses u/s. 37 - the assessee had treated the aforesaid expenses as capital work in progress - advertisement expenses were almost 4 times...

  5. Classification of goods - colour Television (C.T.V.) sub assembly - Revenue had rightly classified the goods- product as complete Television set even though it was...

  6. Disallowance being 30% of the total advertisement expense - that merely because of the fact that advertisement expenditure incurred by the taxpayer has benefited the...

  7. Adjustment of arm's length price - There is no reason to change the head of expenses from advertisement expenditure to business promotion expenditure - AT

  8. Revenue or Capital Expenditure - advertisement expense of Rs.1,36,88,928/- Expenditure are revenue in nature.... - HC

  9. Deferred Revenue expenditure disallowance - The advertisement and sales promotion is the necessity of the business and thus, an integral part of the business activity....

  10. Disallowance of advertisement expenses paid - the assessee is running a dealership business and incurring of advertisement expenses does not arise. CIT(A) after...

 

Quick Updates:Latest Updates