2014 (7) TMI 1309

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Dastur,  Senior  Advocate  a/w  Mr.R.Murlidharan,  Mr.Arun   Sivach and  Mr.Jay  Sanklecha  i/by   Amarchand  &  Mangaldas  &  S.A.   Shroff   & Company, for the Respondent/ Assessee. P.C.: 1 Heard both sides. 2 Perused the order of the Tribunal and in relation to the claim for service charges....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n company owning the brands and the trademarks? (3) Whether on the facts and in the circumstances of the case, the Income   Tax   Appellate   Tribunal   was   correct   in   law   in restricting the addition made on account of disallowance of prior   period   marketing   expenses &....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....; in restricting the addition made on account of disallowance of unverified marketing expenses to Rs. 31,19,919/­ by referring to details in Annexure 2 enclosed with the Commissioner of Income Tax (Appeals)'s order which however indicated an enhanced   figure   of   Rs. 65,64,134/­   as   admitted   by   the Assessee....