https://www.taxtmi.com/caselaws?id=15676 The High Court ruled in favor of the Department and against the assessee in a case involving the admissibility of surtax paid, the applicability of section 37(2B) of the Income-tax Act, and the allowability of advertisement expenditure for the assessment year 1979-80. The surtax paid was deemed inadmissible as a deduction, section 37(2B) was held applicable, and the advertisement expenditure was not allowed as a deduction, based on the court's interpretation of relevant legal provisions and precedents. en-us Thu, 19 Feb 1998 00:00:00 +0530 Wed, 26 Aug 2009 18:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15676 The High Court ruled in favor of the Department and against the assessee in a case involving the admissibility of surtax paid, the applicability of section 37(2B) of the Income-tax Act, and the allowability of advertisement expenditure for the assessment year 1979-80. The surtax paid was deemed inadmissible as a deduction, section 37(2B) was held applicable, and the advertisement expenditure was not allowed as a deduction, based on the court's interpretation of relevant legal provisions and precedents. Case-Laws Income Tax Thu, 19 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15676