https://www.taxtmi.com/caselaws?id=65119 The Tribunal upheld the Appellate Assistant Commissioner's decision to restrict the disallowance of advertisement and publicity expenses by the Income Tax Officer to Rs. 420. The expenses were found to be related to the business of the assessee and not shown to be an allowable expenditure under the Income Tax Act. The Tribunal dismissed the Revenue's appeal, stating that the Revenue failed to justify interference with the AAC's decision. en-us Fri, 28 Sep 1979 00:00:00 +0530 Sat, 12 Feb 2011 14:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65119 The Tribunal upheld the Appellate Assistant Commissioner's decision to restrict the disallowance of advertisement and publicity expenses by the Income Tax Officer to Rs. 420. The expenses were found to be related to the business of the assessee and not shown to be an allowable expenditure under the Income Tax Act. The Tribunal dismissed the Revenue's appeal, stating that the Revenue failed to justify interference with the AAC's decision. Case-Laws Income Tax Fri, 28 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65119