https://www.taxtmi.com/caselaws?id=20611 The court upheld the validity of sub-sections (3A), (3B), (3C), and (3D) of section 37 of the Income-tax Act, 1961, concerning the disallowance of part of the expenditure on advertisements. The court rejected the petitioner's arguments that these sub-sections lacked rational classification, emphasizing Parliament's wide discretion in taxation matters. The court found the uniform approach to advertisement expenditure deductions reasonable and in the public interest, dismissing the writ petition and awarding no costs. en-us Mon, 09 Dec 1991 00:00:00 +0530 Mon, 16 Nov 2009 11:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20611 The court upheld the validity of sub-sections (3A), (3B), (3C), and (3D) of section 37 of the Income-tax Act, 1961, concerning the disallowance of part of the expenditure on advertisements. The court rejected the petitioner's arguments that these sub-sections lacked rational classification, emphasizing Parliament's wide discretion in taxation matters. The court found the uniform approach to advertisement expenditure deductions reasonable and in the public interest, dismissing the writ petition and awarding no costs. Case-Laws Income Tax Mon, 09 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20611