https://www.taxtmi.com/caselaws?id=462558 ITAT Mumbai upheld CIT(A)'s deletion of 25% disallowance of marketing and publicity expenses. Revenue argued expenses benefitted foreign sister concern holding "STAR" brand. ITAT held expenses were primarily incurred for assessee's business purpose. Incidental benefits to other entities don't disqualify business expenditure. Following precedent in assessee's own case for AY 2010-11 and Bombay HC decision in Star India case, ITAT confirmed expenses met statutory requirement of being incurred during course of and for business purpose. Appeal decided against revenue. en-us Wed, 13 Mar 2019 00:00:00 +0530 Tue, 01 Jul 2025 19:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462558 ITAT Mumbai upheld CIT(A)'s deletion of 25% disallowance of marketing and publicity expenses. Revenue argued expenses benefitted foreign sister concern holding "STAR" brand. ITAT held expenses were primarily incurred for assessee's business purpose. Incidental benefits to other entities don't disqualify business expenditure. Following precedent in assessee's own case for AY 2010-11 and Bombay HC decision in Star India case, ITAT confirmed expenses met statutory requirement of being incurred during course of and for business purpose. Appeal decided against revenue. Case-Laws Income Tax Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462558