TaxTMI 
TaxTMI 
2014 (7) TMI 96
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.... ORDER P. C. This Appeal challenges the order passed by the Income Tax Appellate Tribunal dated 20th May 2011, by which the Appeal of the Revenue has been dismissed and that of the Assessee partly allowed. 2 It is submitted on behalf of the Revenue that, this Appeal raises substantial questions of law and particularly, those formulated at page no.4 of the paper book. 3 We have perused with th....
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....nd Assessee carried the matter to the Tribunal. 6 In relation to the claim under Section 37(1) is concerned, the Tribunal found that the said issue came up before it in Assessee's own case in earlier years including Assessment Year 2002-03. The Assessment Year in question was 20042005. Since the Assessee is in the business of manufacturing ready to eat cereals that these expenses of product d....
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....e expenses for advertisement which were aired on behalf of the Assessee are produced on record. These would show that advertisements were aired on various dates prior to 31st March 2004. That is how, the Commissioner's order was set aside and the deduction to the extent of Rs.45.29 lakhs was granted. 8 The second part namely the sum of Rs.79.91 lakhs in respect of which the Assessee did not f....