TMI Blog2014 (7) TMI 1309X X X X Extracts X X X X X X X X Extracts X X X X ..... stur, Senior Advocate a/w Mr.R.Murlidharan, Mr.Arun Sivach and Mr.Jay Sanklecha i/by Amarchand & Mangaldas & S.A. Shroff & Company, for the Respondent/ Assessee. P.C.: 1 Heard both sides. 2 Perused the order of the Tribunal and in relation to the claim for service charges. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company owning the brands and the trademarks? (3) Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was correct in law in restricting the addition made on account of disallowance of prior period marketing expenses &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in restricting the addition made on account of disallowance of unverified marketing expenses to Rs. 31,19,919/ by referring to details in Annexure 2 enclosed with the Commissioner of Income Tax (Appeals)'s order which however indicated an enhanced figure of Rs. 65,64,134/ as admitted by the Assessee C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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