https://www.taxtmi.com/caselaws?id=195969 The Tribunal partly allowed the Revenue's appeal for statistical purposes, restoring the first issue to the Assessing Officer for a reasonable basis of disallowance under section 14A. The Tribunal dismissed the second issue concerning expenses on television commercials, upholding the Commissioner (Appeals)' decision that such expenses were revenue in nature and not capital expenditure. en-us Wed, 10 Jul 2013 00:00:00 +0530 Wed, 15 Nov 2017 14:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195969 The Tribunal partly allowed the Revenue's appeal for statistical purposes, restoring the first issue to the Assessing Officer for a reasonable basis of disallowance under section 14A. The Tribunal dismissed the second issue concerning expenses on television commercials, upholding the Commissioner (Appeals)' decision that such expenses were revenue in nature and not capital expenditure. Case-Laws Income Tax Wed, 10 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195969