https://www.taxtmi.com/caselaws?id=181062 A disallowance of a portion of advertisement expenses was challenged on the basis that the controversy was identical to the earlier assessment year. The parties accepted that the facts were the same as in the prior year, and the earlier decision on the same issue had already been followed. On that footing, the deletion of the disallowance was not disturbed, and the Revenue's ground failed. en-us Tue, 31 Jan 2012 00:00:00 +0530 Wed, 06 Apr 2016 16:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181062 A disallowance of a portion of advertisement expenses was challenged on the basis that the controversy was identical to the earlier assessment year. The parties accepted that the facts were the same as in the prior year, and the earlier decision on the same issue had already been followed. On that footing, the deletion of the disallowance was not disturbed, and the Revenue's ground failed. Case-Laws Income Tax Tue, 31 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181062