2001 (1) TMI 45

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....t add backs of Rs. 5,000 and Rs. 2,983 as made by the Income-tax Officer were rightly deleted by the Commissioner of Income-tax (Appeals) ?" A brief reference to the facts would suffice : For the assessment year 1974-75, the assessee made certain claims for business promotion expenditure. The assessee is a distributor of commercial films in the territories of Delhi and Uttar Pradesh. During the accounting year relevant to the assessment year in question, the assessee incurred an expenditure of Rs. 15,674 towards the premier show of a film. The break-up of the same is as follows:                           &n....

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....sp;                                        ---------                                                                  15,673.60                 &nbsp....