https://www.taxtmi.com/caselaws?id=752790 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision to delete disallowances made by the AO concerning Business Promotion Expenses and Advertisement, as well as Brand Building and Marketing Intangible expenses. The Tribunal determined these expenses were revenue in nature, necessary for business operations, and did not provide enduring benefits. en-us Fri, 26 Apr 2024 00:00:00 +0530 Fri, 17 May 2024 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752790 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision to delete disallowances made by the AO concerning Business Promotion Expenses and Advertisement, as well as Brand Building and Marketing Intangible expenses. The Tribunal determined these expenses were revenue in nature, necessary for business operations, and did not provide enduring benefits. Case-Laws Income Tax Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752790