1998 (8) TMI 27

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..... Revenue question No. 2 is referred, which is as follows : "2. Whether, on the facts and in the circumstances of the case, the expenditure of Rs. 42,059 cannot be categorised either as advertisement or publicity or sales promotion expenditure and consequently whether the Income-tax Appellate Tribunal is justified in holding that the disallowance under section 37(3A) of Rs. 4,206 is not sustainab .....

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..... nt to the general public, and, therefore, the provisions of section 37(3A) are not attracted. On further appeal by the Revenue to the Tribunal, the Tribunal on a consideration of the brochure styled as "Compendium of the APSSIDC Services" agreed with the view of the Commissioner of Income-tax (Appeals). At the instance of the Revenue, the question set out in the earlier paragraph was referred for .....

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..... for deduction of such expenditure as prescribed in the said section. The question, therefore, is whether the amount of Rs. 42,059 incurred as expenditure is to be computed in accordance with section 37(3A). In other words, whether section 37(3A) is applicable to the expenditure incurred by the assessee. The Commissioner of Income-tax as well as the Tribunal found that the expenditure incurred can .....

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