2019 (8) TMI 22

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....dent Through: None O R D E R CM APPL. 33399/2019 (Exemption) 1. Allowed, subject to all just exceptions. CM APPL. 33400/2019 (delay in re-filing the appeal) 2. For the reasons explained in the application, the delay in re-filing the appeal is condoned and the application is allowed. ITA 694/2019 3. This is an appeal by the Revenue against an order dated 20th December, 2018 passed by the Inc....

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....ntial question of law. The ITAT has noted that the Assessee is incurring its own selling and distribution expenses and there was no advertisement in the media nor were its products available in the shops. The issues of Reader's Digest were made available only through mail orders which had to be placed separately. 6. The ITAT has pointed out that there exists a distinction between product promotio....