1993 (4) TMI 13

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was delivered by SMT. SUJATA MANOHAR J.--This is an application under section 256(2) of the Income-tax Act, 1961, made by the Commissioner of Income-tax for the purpose of directing the Income-tax Appellate Tribunal to state the case and raise and refer to this court, the questions which are set out in the application. The petition has been admitted only in respect of question No. 2, which is a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... In view of these findings of fact which are arrived at by the Tribunal, if we examine rule 6B, it becomes clear that rule 6B deals with expenditure on advertisement. Rule 6B(1) provides that the allowance in respect of expenditure on advertisement shall not, inter alia, in respect of articles intended for presentation, exceed the limits which are set out in that rule. Therefore, articles intended .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X