Advertisement expense disallowance remained deleted where the same issue had already been decided on identical facts.

A disallowance of a portion of advertisement expenses was challenged on the basis that the controversy was identical to the earlier assessment year. The parties accepted that the facts were the same as in the prior year, and the earlier decision on the same issue had already been followed. On that footing, the deletion of the disallowance was not disturbed, and the Revenue's ground failed.

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Issues: Whether the disallowance of a portion of advertisement expenses was liable to be deleted.

Analysis: The two appeals involved an identical controversy for the relevant assessment years. The parties accepted that the facts were the same as in the earlier assessment year, and the earlier decision on the same issue had already been followed for that year.

Conclusion: The deletion of the disallowance was not interfered with and the Revenue's ground failed.

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