2025 (10) TMI 1156

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....nica Benjamin, JSC, Ms. Easha, JSC. For the Respondent Through: Mr. Kamal Sawhney, Mr. Puru Medhira, Advs. V. KAMESWAR RAO, J. (ORAL) CM APPL. 63334/2025 (condonation) 1. For the reasons stated in the application, the delay of 980 days in refiling the appeal is condoned. 2. The application stands disposed of. ITA 505/2025 3. This appeal lays a challenge to an order dated 19.07....

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.... stating in as under: "1. These appeals have been preferred challenging the decision of the Income Tax Appellate Tribunal dated 24 February 2020 [ITA 211/2022] and 18 May 2020 [ITA 67/2022] and which had placed reliance upon the respondent-assessee's own case in Assessment Year 2010-11 while arriving at the finding that Advertisement, Marketing and Promotion expenses did not constitute an....

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....e deletion of adjustment of AMP. 4. Identical issues were being considered in ITA 67/2022 pertaining to AY 2015-16. These appeals came to be admitted on 15 May 2024 on the following questions of law:- "(a) Whether the Income Tax Appellate Tribunal ["ITAT"] was justified on facts and in law in deleting addition on account of expenses incurred by the assessee for advertisement, mar....

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....in Deputy Commissioner of Income Tax-5(2) v. Casio India Company and where we had held as follows:- "The Revenue has preferred the present appeal to assail the order dated 24.01.2019 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 8060/Del/2018 preferred by the respondent for the assessment year 2014-15. and where we had held as follows:- A perusal of the impugned o....