https://www.taxtmi.com/caselaws?id=56742 The Appellate Tribunal partially allowed the assessee's appeal by permitting future manufacturing under certain conditions and referring the excise duty liability issue back to the ITO pending a final decision by the High Court. The Tribunal directed the ITO to allow the deduction claim if the High Court ruled in favor of the assessee. However, the disallowed expenses towards advertisement and sale promotion were upheld by the Tribunal, siding with the ITO's decision. en-us Wed, 06 Apr 1983 00:00:00 +0530 Mon, 06 Dec 2010 15:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56742 The Appellate Tribunal partially allowed the assessee's appeal by permitting future manufacturing under certain conditions and referring the excise duty liability issue back to the ITO pending a final decision by the High Court. The Tribunal directed the ITO to allow the deduction claim if the High Court ruled in favor of the assessee. However, the disallowed expenses towards advertisement and sale promotion were upheld by the Tribunal, siding with the ITO's decision. Case-Laws Income Tax Wed, 06 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56742