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2015 (10) TMI 2433 - ITAT MUMBAIReopening of assessment - disallowance of advertisement and sales promotion expenses - AO disallowed the aforesaid expenses on the ground that the expenditure is of the Channel principal - Held that:- While deciding the appeal for AY 2005-06 the Tribunal has discussed the issue as under after considering the submission and perusing the material on record, we find that the assessee deserves to succeed on the issue involved. We find that learned CIT(A) was not justified in observing that Hon'ble High Court in case of Star India [2009 (3) TMI 990 - BOMBAY HIGH COURT] has not passed a detailed order, therefore, the same was not followed, in our view, whether the order of the Hon'ble High Court is, in detail or in short, that has to be followed. We further noted that learned CIT(A) has tried to distinguish the facts in the case of Star India Private Limited and in the case of assessee. Distinguishing feature has been explained by the assessee while filing a chart. - Decided in favour of assessee.
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