https://www.taxtmi.com/caselaws?id=58257 The Tribunal ruled in favor of the assessee, allowing the appeals. They determined that the printed booklets explaining the products could be considered as journals for the purpose of section 37(3B), meeting the criteria of reporting happenings and serving as a promotional tool simultaneously. en-us Sat, 30 Jun 1984 00:00:00 +0530 Sat, 18 Dec 2010 11:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58257 The Tribunal ruled in favor of the assessee, allowing the appeals. They determined that the printed booklets explaining the products could be considered as journals for the purpose of section 37(3B), meeting the criteria of reporting happenings and serving as a promotional tool simultaneously. Case-Laws Income Tax Sat, 30 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58257