2013 (8) TMI 1082

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..... inst the judgment and order dated 26.11.2010 passed by the learned Tribunal in I.T.A.No.428/Hyd/2010 in relation to the assessment year 2006-2007 and sought to be admitted on the following suggested questions of law: (1) Whether in the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the advertisement expenditure incurred by the assessee company i .....

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..... for purchase of goods and even if there is some logo of the assessee printed on it, it would not change the nature of the transaction to works contract, so as to attract the provisions of Section 194C of the Income Tax Act. The learned Tribunal has also taken note of the decision of the Delhi High Court in the case of CIT Vs. Dabur India Ltd., (283 ITR 197) and applied the law correctly and as su .....

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