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TMI Blog2019 (5) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... orks in relation to the publicity effected. In so far as there is no dispute as to the publicity effected and so far as the payment was effected through crossed cheques and since all these cheques have been encashed, we are of the view that this is not a fit case where interference is to be made with the finding and reasoning given by the Tribunal. See APOLLO TYRES LIMITED [ 2019 (4) TMI 82 - KERA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . TOM THOMAS (KAKKUZHIYIL), SRI. V. ABRAHAM MARKOS AND SRI. V. B. UNNIRAJ JUDGMENT P.R.Ramachandra Menon, J. This is an appeal preferred by the Revenue. Challenge is against Annexure-C order passed by the Income Tax Appellate Tribunal in respect of the assessment year 1989-90. 2. Heard Sri.Christopher Abraham, the learned Standing Counsel for the appellant and Sri.Joseph Markos, the learned Senior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted some reliefs vide Annexure-C order, which is under challenge as mentioned above. 4. The appellant has suggested some questions as involving substantial questions of law, which are to the following effect:- Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact - i) in allowing the claim of the assessee regarding advertisement expenses? ii) in allowing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. The version put forth by the assessee was accepted and leave was granted; which in turn is under challenge. Similar issue has already been considered by this Court in I.T.A.No.1329/2009. 6. After hearing both the sides, we find that the materials produced before the Assessing Officer would clearly reveal that there was no dispute with regard to the works in relation to the publicity effec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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