https://www.taxtmi.com/caselaws?id=285989 The ITAT dismissed the department's appeal, upholding the CIT(A)'s decisions on both issues regarding the capitalization of expenses towards the advertisement film library and the disallowance of input service tax. The CIT(A) allowed the expenses as revenue expenditure, emphasizing consistency in treatment and the nature of the expenses for marketing products. The ITAT upheld the CIT(A)'s decisions based on factual aspects and the nature of the expenditures. The orders were pronounced on 15th January 2014. en-us Wed, 15 Jan 2014 00:00:00 +0530 Fri, 07 Feb 2020 09:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285989 The ITAT dismissed the department's appeal, upholding the CIT(A)'s decisions on both issues regarding the capitalization of expenses towards the advertisement film library and the disallowance of input service tax. The CIT(A) allowed the expenses as revenue expenditure, emphasizing consistency in treatment and the nature of the expenses for marketing products. The ITAT upheld the CIT(A)'s decisions based on factual aspects and the nature of the expenditures. The orders were pronounced on 15th January 2014. Case-Laws Income Tax Wed, 15 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285989