9911796707
TMI Blog1993 (7) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... iture of Rs. 6,32,200 under the head 'Calendars', the CIT (A) restored the matter to the file of the Assessing Officer with a direction to ascertain the correct amount of expenditure incurred on calendars, which did not involve any advertisement, or publicity, or sales promotion and allow the correct amount of expenditure incurred thereon under section 37(1) without applying the provisions of section 37(3A) on Such expenditure. 2. While giving effect to such direction of the CIT (A) the IAC (Asst.) by his order dated 3-10-1986 ascertained the break up details of expenses under the head calendars and found that an amount of Rs. 2,92,575 related to expenses incurred on items other than calendar. On the balance amount of Rs. 3,39,625 represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to calendars. On merits of each item of expenditure, separate grounds were taken that the expenses could not be disallowed under section 37(3A). Hence it was prayed that suitable orders might be passed in this appeal. 5. At the time of the hearing, Shri M. Uttama Reddy, the learned counsel for the assessee has been heard and he relied on the decision of the Tribunal, Madras Bench-D in the assessee's own case for the assessment year 1984-85 in ITA No. 1052 (Mad.)/88 dated 14-2-1992. The Tribunal held in paragraph- 5 therein that the provisions of section 37(3A) were not applicable to the expenditure relating to cost of printing technical booklets, packing etc. Similarly, in paragraph 7 of its order it held that the expenses on distributio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the predecessor CIT (A) in his order dated 9-2-1984 has dealt with the expenditure relating to calendars alone and the direction was that the Assessing Officer should ascertain the correct amount of expenditure incurred on calendars on which the provisions of section 37(3A) should not be applied. This would show that the order of the CIT (A) is silent in respect of items of expenses other than calendars. Thus the CIT (A) has not expressed any finding or decision in respect of expenses other than calendars which has been left open by him to be decided by the Assessing Officer. Equally on appeal the Tribunal by its order in ITA No. 1445 (Mds.)/84, dated 5-7-1985 expressed its inability to decide the issue in the absence of break up details of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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