2012 (11) TMI 1246

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Respondent. JUDGMENT 1. The assessee incurred expenditure for television advertisement film production. The assessee claimed deduction of the said amount as revenue expenditure. The Assessing Officer in the previous year had allowed the deduction but for the assessment year 1998-99, disallowed the expenditure on the ground that the Commissioner has taken a view that the said expendit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nue in nature and not a capital expenditure as held by the Assessing Officer?" 3. The test of enduring benefit enunciated by the Supreme Court in the above cited case as no application to the facts of the case in hand. The expenditure incurred is dominantly for advertisement to promote the sales. If the contention of the Revenue is upheld, any expenditure incurred for marketing and promoting sa....