https://www.taxtmi.com/caselaws?id=209696 The Division Bench, with the Hon'ble Vice President concurring, upheld the CIT(A) and Accountant Member's decision to delete the disallowance of Rs. 4,14,20,843 in advertisement and publicity expenses. The Tribunal found the expenses were incurred wholly and exclusively for business purposes, as per section 37(1) of the Income Tax Act, 1961, dismissing the Revenue's appeal. en-us Fri, 17 Jun 2011 00:00:00 +0530 Mon, 26 Sep 2011 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209696 The Division Bench, with the Hon'ble Vice President concurring, upheld the CIT(A) and Accountant Member's decision to delete the disallowance of Rs. 4,14,20,843 in advertisement and publicity expenses. The Tribunal found the expenses were incurred wholly and exclusively for business purposes, as per section 37(1) of the Income Tax Act, 1961, dismissing the Revenue's appeal. Case-Laws Income Tax Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209696