https://www.taxtmi.com/caselaws?id=77087 The High Court upheld the Tribunal's decision, ruling in favor of the assessee regarding the disallowance of expenses under Rule 6-B for the assessment year 1989-90. The Court clarified that Rule 6-B applies strictly to advertisement expenditure, and items intended for business promotion without the company's logo do not fall under its purview. Therefore, the Court dismissed the Revenue's appeal, affirming the assessee's position. The judgment was delivered on April 26, 2010, by Hon'ble Mr. Justice M.M. Kumar and Hon'ble Mr. Justice Jitendra Chauhan. en-us Mon, 26 Apr 2010 00:00:00 +0530 Mon, 16 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77087 The High Court upheld the Tribunal's decision, ruling in favor of the assessee regarding the disallowance of expenses under Rule 6-B for the assessment year 1989-90. The Court clarified that Rule 6-B applies strictly to advertisement expenditure, and items intended for business promotion without the company's logo do not fall under its purview. Therefore, the Court dismissed the Revenue's appeal, affirming the assessee's position. The judgment was delivered on April 26, 2010, by Hon'ble Mr. Justice M.M. Kumar and Hon'ble Mr. Justice Jitendra Chauhan. Case-Laws Income Tax Mon, 26 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77087