1979 (9) TMI 98

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.... ITO, A-Ward Dehradun to the tune of Rs. 25,000 out of Rs. 59,120 by way of advertisement and publicity expenses, in the case of the respondent assessee, for the asst. yr. under appeal, has been restricted to Rs. 420 only. 2. Facts giving rise to the appeal before us, are that the respondent-assessee, a registered firm, observing accounting period ending with 31st day of March, 1976, has for th....

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....nt and promotion of the products purchased and re-sold by the assessee were to be on assessee's account, that payments made by the assessee in the sums of Rs. 8,260, Rs. 8,200 and Rs. 8,540 totalling Rs. 25,000 related to bills of 'Hindustan Times', 'Navbharat Times' and Indian Express, etc. Etc. And that these advertisements were for the whole country, observing that these amounts could not be tr....

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.... are found out in the ITO's order, as also that the advertisement in the newspapers as mentioned in the ITO's order, cover the whole of the country and accordingly are not solely for the business of the assessee. 6. On his part, the learned counsel for the assessee has contended that the change in system of expenses relating to advertisement and publicity was effected as between the assessee an....

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....ur of a total claim of Rs. 59,120 on the ground that expenses incurred related to newspaper advertisement which cover the whole of the country, a situation over which the assessee has no control. The advertisement related to the business of the assessee and have not been shown to be an allowable expenditure under any provision of IT Act. These have been expended for the business of the assessee, a....