https://www.taxtmi.com/caselaws?id=379215 The appeal for Assessment Year (AY) 2012-13 was allowed, and the appeal for AY 2013-14 was allowed for statistical purposes. Specific issues were remanded for fresh consideration. The Tribunal ruled in favor of the assessee regarding the nature of advertisement and sales promotion expenses, directing them to be treated as revenue expenses. The Tribunal also deleted the disallowance of bank guarantee commission and remanded the issue of road access charges back to the Assessing Officer for further review. en-us Wed, 24 Apr 2019 00:00:00 +0530 Mon, 21 Nov 2022 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379215 The appeal for Assessment Year (AY) 2012-13 was allowed, and the appeal for AY 2013-14 was allowed for statistical purposes. Specific issues were remanded for fresh consideration. The Tribunal ruled in favor of the assessee regarding the nature of advertisement and sales promotion expenses, directing them to be treated as revenue expenses. The Tribunal also deleted the disallowance of bank guarantee commission and remanded the issue of road access charges back to the Assessing Officer for further review. Case-Laws Income Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379215