https://www.taxtmi.com/caselaws?id=70619 The Revenue's appeal against the AAC's order on advertisement expenditure was dismissed by ITAT MADRAS-D. The AAC held that the curbs on advertisement expenditure under sub-s. (3A) do not apply to the assessee due to the exception under sub-s. (3D) of s. 37. The assessee, engaged in film production, was considered to have set up an industrial undertaking exempt from the ceiling. The appeal was dismissed, confirming the AAC's decision. en-us Tue, 03 Jul 1984 00:00:00 +0530 Mon, 18 Apr 2011 11:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70619 The Revenue's appeal against the AAC's order on advertisement expenditure was dismissed by ITAT MADRAS-D. The AAC held that the curbs on advertisement expenditure under sub-s. (3A) do not apply to the assessee due to the exception under sub-s. (3D) of s. 37. The assessee, engaged in film production, was considered to have set up an industrial undertaking exempt from the ceiling. The appeal was dismissed, confirming the AAC's decision. Case-Laws Income Tax Tue, 03 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70619