https://www.taxtmi.com/caselaws?id=65968 The Appellate Tribunal dismissed the departmental appeal, affirming that the expenditure on articles given as discounts in kind for sales promotion by a liquor dealer did not qualify as advertisement expenses under section 37(3A) of the Income-tax Act, 1961. The Tribunal held that the items provided were discounts for bulk orders, not traditional advertisement expenses, based on the lack of a direct quid pro quo relationship between the expenditure and attracting potential customers. This decision established a precedent distinguishing between promotional schemes and standard advertisement expenses in similar cases. en-us Wed, 29 Feb 1984 00:00:00 +0530 Sat, 19 Feb 2011 15:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65968 The Appellate Tribunal dismissed the departmental appeal, affirming that the expenditure on articles given as discounts in kind for sales promotion by a liquor dealer did not qualify as advertisement expenses under section 37(3A) of the Income-tax Act, 1961. The Tribunal held that the items provided were discounts for bulk orders, not traditional advertisement expenses, based on the lack of a direct quid pro quo relationship between the expenditure and attracting potential customers. This decision established a precedent distinguishing between promotional schemes and standard advertisement expenses in similar cases. Case-Laws Income Tax Wed, 29 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65968