2017 (8) TMI 1486

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.... Respondent : Shri B.K. Bindal, C.A. and Ms. Sweety Kothari, Advocate ORDER PER BHAVNESH SAINI, J.M. All the appeals by Revenue are directed against different orders of the Ld. CIT(A)-I, New Delhi, dated 09th October, 2014 for the A.Y. 2010-2011, challenging the deletion of addition of Rs. 1,87,40,000 on account of advertisement expenditure, order of Ld. CIT(A)-23, New Delhi, dated 08th S....

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....her business concerns as partner etc., Therefore, this expenditure was not incurred wholly and exclusively for the purpose of business. The Ld. CIT(A) following various orders of the Tribunal for preceding assessment years deleted the additions. 2.1. Learned Counsel for the Assessee, at the outset, submitted that now the issue is settled by the Hon'ble Delhi High Court in group cases vide judgm....

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....al expenditure in each year since according to the AO, expenditure was incurred to promote Mahashaya Dharam Pal Gulati, the CMD of MDH. 19. MDH deals primarily in household products. The contention of MDH that Mr. Dharam Pal Gulati is a pioneer of packaged spices in India and has built the business by his vision and hard work for over six decades has been unable to be contradicted by the ....