https://www.taxtmi.com/caselaws?id=301308 The ITAT upheld the CIT(A)'s decision, dismissing the Revenue's appeal for assessment years 2010-11 and 2011-12. The dispute centered on whether expenditure on advertisement aligned with the society's objectives, with the Revenue alleging violations under section 13(1)(c) of the Income Tax Act. Despite the AO's contentions, the ITAT ruled in favor of the assessee, citing the benefit derived from engaging the advertising agency and emphasizing consistency with a previous tribunal decision for A.Y. 2008-09. en-us Fri, 30 Jun 2017 00:00:00 +0530 Sat, 26 Mar 2022 08:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301308 The ITAT upheld the CIT(A)'s decision, dismissing the Revenue's appeal for assessment years 2010-11 and 2011-12. The dispute centered on whether expenditure on advertisement aligned with the society's objectives, with the Revenue alleging violations under section 13(1)(c) of the Income Tax Act. Despite the AO's contentions, the ITAT ruled in favor of the assessee, citing the benefit derived from engaging the advertising agency and emphasizing consistency with a previous tribunal decision for A.Y. 2008-09. Case-Laws Income Tax Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301308