https://www.taxtmi.com/caselaws?id=189580 The note explains that deduction under Section 80P(2)(a)(vi) was allowed to a cooperative federation because the same claim had been consistently accepted in earlier years on identical facts and no contrary material was shown. It also records that advertisement expenses were treated as business expenditure, since the record supported commercial expediency and business purpose and did not show that the expenditure was not incurred. The commentary emphasises judicial consistency on repeated claims and the allowability of promotional expenditure incurred for business growth. en-us Fri, 23 Sep 2016 00:00:00 +0530 Fri, 13 Jan 2017 10:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189580 The note explains that deduction under Section 80P(2)(a)(vi) was allowed to a cooperative federation because the same claim had been consistently accepted in earlier years on identical facts and no contrary material was shown. It also records that advertisement expenses were treated as business expenditure, since the record supported commercial expediency and business purpose and did not show that the expenditure was not incurred. The commentary emphasises judicial consistency on repeated claims and the allowability of promotional expenditure incurred for business growth. Case-Laws Income Tax Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189580