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        Case ID :
        Income Tax

        The Appellate Tribunal addressed several issues: 1. Disallowance...

        Appellate Tribunal Confirms Brand Ambassador, Advertising, and Service Center Expenses as Deductible u/s 37.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The Appellate Tribunal addressed several issues: 1. Disallowance of Brand Ambassador Expenses - AO disallowed 75% as capital expenditure, but CIT(A) found it to be revenue in nature u/s 37. 2. Disallowance of Advertisement and Sales Promotion expenses - Tribunal disagreed with AO, stating expenses were for sales enhancement and profit, qualifying for deduction u/s 37. 3. Disallowance of Service Centre expenses - Tribunal upheld provision for warranty as industry practice, citing precedent for deduction u/s 37. Revenue's grounds were rejected in all three instances.
                                Note: It is a system-generated summary and is for quick reference only.
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