2011 (11) TMI 826

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....e with Mr.Atul K. Jasani ORDER P.C. : 1. Whether the Income Tax Appellate Tribunal was justified in allowing the advertisement and sale promotion expenses incurred by the assessee as business expenditure is the question raised in this appeal. 2. The assessment year involved herein is AY 20032004. 3. Pursuant to a Sales Agency Agreement entered into with MTV Asia and Nickelodeon Asia, Singap....