2000 (2) TMI 30

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....the assessment year in question, the assessee claimed deduction of Rs. 21,78,401 on account of dearness allowance paid pursuant to the interim order passed in a pending writ petition before this court. This was disallowed on the ground that the amount was not allowable either in the year of the award or in the year when the matter became final. However, the Tribunal rightly came to the conclusion ....

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....38 of the paper book. The Tribunal also examined the nature of the articles consisting of sarees and dress materials, dry fruits, silver glass, etc. The assessee is a paper mill. In the circumstances, the Tribunal came to the conclusion that the above items could not have borne the assessee's logo or name and, therefore, they cannot be disallowed as advertisement expenses. The Tribunal has also fo....