1999 (4) TMI 43

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.... of the Income-tax Act, 1961, for calling for the statement of case from the Income-tax Appellate Tribunal on the following two questions for opinion of this court : "(i) Whether, the Tribunal erred in law in maintaining the disallowance of advertisement expenses without appreciating the facts and circumstances of the case and by ignoring the decision of the Supreme Court and jurisdictional Hig....