https://www.taxtmi.com/caselaws?id=61849 Expenditure on fancy boxes used to pack and hand over jewellery after sale constitutes distribution expenditure where it preserves and protects the goods and enables customers to carry them home. Such expenditure is not advertisement, publicity or sales promotion and therefore falls outside the specified expenditure categories subject to disallowance under section 37(3A) of the Income-tax Act. The proposed inclusion of fancy-box costs in the disallowance computation was unsustainable, and the related enhancement was set aside. en-us Thu, 29 Apr 1993 00:00:00 +0530 Sat, 15 Jan 2011 16:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61849 Expenditure on fancy boxes used to pack and hand over jewellery after sale constitutes distribution expenditure where it preserves and protects the goods and enables customers to carry them home. Such expenditure is not advertisement, publicity or sales promotion and therefore falls outside the specified expenditure categories subject to disallowance under section 37(3A) of the Income-tax Act. The proposed inclusion of fancy-box costs in the disallowance computation was unsustainable, and the related enhancement was set aside. Case-Laws Income Tax Thu, 29 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61849