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Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Disallowance of advertisement expenditure - Merely because the ...

Income Tax

March 12, 2018

Disallowance of advertisement expenditure - Merely because the assessee segregated the cost of expenditure in relation to a particular project and later stage claimed as general advertisement expenditure that may not alter the character of the advertisement expenditure incurred by the assessee. - AT

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  1. Disallowance of expenditure on advertisement on television - the corporate advertisement expenditure facilitates the business having a direct impact on sales and...

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

  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. Disallowance of miscellaneous expenses - Merely because some expenditure is claimed on the basis of self made vouchers cannot make the expenditure disallowable. - AT

  6. TDS u/s 194H - advertisement agencies - what is liable for TDS is commission of brokerage and not the incentives given on the basis of principal to principal relations - HC

  7. TP Adjustments in relation to advertisement, marketing and sales promotion expenses incurred for creating or improving the marketing intangible for and on behalf of the...

  8. Disallowance of Sales Promotion, Advertisement and Publicity Expenses - when assessee is able to provide the business nexus of incurrence of expenditure with supporting...

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

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

 

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