https://www.taxtmi.com/caselaws?id=189580 Deduction under Section 80P(2)(a)(vi) was allowable to the cooperative federation because appellate authorities and the Tribunal had consistently accepted the claim in earlier years on identical facts, with no material showing reversal of that position. Judicial consistency required the earlier view to be followed. Advertisement expenditure was also allowable because it was incurred for business promotion and growth, supported by commercial expediency, and there was no evidence that the expenditure had not been incurred. The appellate relief on both issues was affirmed and the Revenue's challenge failed. 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 Deduction under Section 80P(2)(a)(vi) was allowable to the cooperative federation because appellate authorities and the Tribunal had consistently accepted the claim in earlier years on identical facts, with no material showing reversal of that position. Judicial consistency required the earlier view to be followed. Advertisement expenditure was also allowable because it was incurred for business promotion and growth, supported by commercial expediency, and there was no evidence that the expenditure had not been incurred. The appellate relief on both issues was affirmed and the Revenue's challenge failed. Case-Laws Income Tax Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189580