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of <h1>Delhi HC: Case Admitted, Question on 50% Sales Promo Expense Disallowance</h1> <h3>OCHOA LABORATORIES LIMITED Versus PRINCIPAL COMMISSIONER INCOME TAX-VII, NEW DELHI</h3> The Delhi HC admitted the case and framed a question on the disallowance of 50% of sales promotion expenses claimed by the assessee under Section 37(1) of ... Substantial question of law as framed: “Whether the Income Tax Appellate Tribunal was justified and correct in upholding disallowance of 50% of the expenditure claimed by the assessee under the head of sales promotion expenses as not meeting the parameters specified in Section 37 (1) of the Income Tax Act, 1961?” To be listed in category of 'Regular Matters' as per its turn. The Delhi High Court admitted the case and framed a question regarding the disallowance of 50% of sales promotion expenses claimed by the assessee under Section 37(1) of the Income Tax Act, 1961. The parties were given six weeks to file relevant documents.
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