1993 (4) TMI 102

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....elevant previous year ended on 31-3-1985. The assessee is a registered firm and dealing in jewellery which has one shop in Broadway, Ernakulam. While completing the assessment, the Assessing Officer made disallowance under section 37(3A) of the Act, amounting to Rs. 18,732, which is as follows :--- Advertisement ... Rs. 1,22,767 Sales Promotion ... Rs. 36,257 Hotel Bill ... Rs. 7,277 C....

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.... to the employees cannot be included for the purpose of computation under section 37(3A) and they cannot be classified in the category of advertisement, publicity and sales promotion. However, the cost of fancy boxes amounting to Rs. 1,54,808 would be clearly an item which can be regarded as a part and parcel of advertisement, publicity and sales promotion under section 37(3A) of the Act. Thus, he....

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....me under section 37(3A) of the Act. In any jewellery shop usual practice is to give ornaments or jewellery purchased by the customer in the boxes in which they were kept in the show-room. The boxes are necessary to preserve and protect the shape and the size of the ornaments or jewellery as for example in the case of a necklace or Navaratnamala or Casumala. These cannot be given away without putti....