https://www.taxtmi.com/highlights?id=66510 Disallowance of expenditure incurred on promotional activities - capital expenditure - 36(1)(xii) - When the notifying authority itself has mentioned that the assessee is being notified from AY 2013-14 onwards, we are of the view that the assessee cannot be deemed to have been notified in the year under consideration, being AY 2010-11 - additions confirmed - AT en-us Sat, 12 Nov 2022 12:50:18 +0530 Sat, 12 Nov 2022 12:50:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66510 Disallowance of expenditure incurred on promotional activities - capital expenditure - 36(1)(xii) - When the notifying authority itself has mentioned that the assessee is being notified from AY 2013-14 onwards, we are of the view that the assessee cannot be deemed to have been notified in the year under consideration, being AY 2010-11 - additions confirmed - AT Highlights Income Tax Sat, 12 Nov 2022 12:50:18 +0530 https://www.taxtmi.com/highlights?id=66510