2019 (6) TMI 1264

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..... hile upholding the decision of the Tribunal: firstly, for the previous Assessment Year 2008- 2009, the same view of the Tribunal regarding the allowability of advertisement expenditure as revenue expenditure has not been challenged; secondly, the High Court has adverted to its own decision in the case of CIT v. Pepsico India Holdings India (P) Ltd . . [ 2012 (6) TMI 256 - DELHI HIGH COURT] . The l .....

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..... missions to challenge the correctness of the findings of the High Court on the issue of advertisement expenses. The High Court has adverted to two circumstances, while upholding the decision of the Tribunal: firstly, for the previous Assessment Year 2008- 2009, the same view of the Tribunal regarding the allowability of advertisement expenditure as revenue expenditure has not been challenged; seco .....

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