https://www.taxtmi.com/caselaws?id=217179 The court upheld the decision of the I.T.A.T. regarding the disallowance of the claim on advertisement and promotion expenditures, expenses on gifts and articles distributed, and entertainment expenditure. It affirmed the assessee's entitlement to benefits related to gift articles used for business promotion and directed the application of Section 37(2A) of the Income Tax Act for entertainment expenditure. The court found no error in the I.T.A.T.'s order and dismissed the appeal, confirming the decision. en-us Thu, 30 Aug 2012 00:00:00 +0530 Thu, 04 Oct 2012 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217179 The court upheld the decision of the I.T.A.T. regarding the disallowance of the claim on advertisement and promotion expenditures, expenses on gifts and articles distributed, and entertainment expenditure. It affirmed the assessee's entitlement to benefits related to gift articles used for business promotion and directed the application of Section 37(2A) of the Income Tax Act for entertainment expenditure. The court found no error in the I.T.A.T.'s order and dismissed the appeal, confirming the decision. Case-Laws Income Tax Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217179