1993 (4) TMI 13

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....er section 256(2) of the Income-tax Act, 1961, made by the Commissioner of Income-tax for the purpose of directing the Income-tax Appellate Tribunal to state the case and raise and refer to this court, the questions which are set out in the application. The petition has been admitted only in respect of question No. 2, which is as follows : " 2. Whether, on the facts and in the circumstances of th....

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....if we examine rule 6B, it becomes clear that rule 6B deals with expenditure on advertisement. Rule 6B(1) provides that the allowance in respect of expenditure on advertisement shall not, inter alia, in respect of articles intended for presentation, exceed the limits which are set out in that rule. Therefore, articles intended for presentation must be such articles which advertise the company's war....