9911796707
TMI Blog2014 (9) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... for the revenue in support of this appeal and Mr.Soli Dastur, senior counsel appearing for the assessee. 3. Mr.Vimal Gupta has taken us through the questions of law formulated by the revenue at pages 8 to 10 of the paper-book. 4. He submits that question Nos.8 & 9 are already restored to the file of the Tribunal by the order dated 14th August, 2014 passed in Writ Petition No.3650 of 2014 by the Division Bench of this Court, to which one of us (S.C.Dharmadhikari, J.) is a party. 5. Mr.Soli Dastur, learned senior counsel appearing on behalf of the assessee submits that question Nos.8 & 9 are indeed covered by our order in the writ petition and this appeal does not raise any other substantial question of law. He submits that in relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and it has been allowed by the Commissioner of Income Tax (Appeals) of Rs. 8.44 crores out of the marketing expenses for the period from 1st December, 1997 to 31st March, 1998. The Tribunal has held that these are rebates and discounts and not advertisement or marketing expenses. Therefore, we find that such finding consistent with the materials placed on record, does not raise any substantial question of law. The appeal is, therefore, dismissed, in so far as this issue and question is concerned. 8. In relation to enhancement made by the Commissioner of Income Tax (Appeals) to the expenditure of Rs. 6,99,26,074/-, which was capital in nature, in para 77 of the order under challenge, the Tribunal has held that such expenditure cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2010 which also pertains to the same assessee. We find that these questions will have to be answered after a detailed analysis of the statutory provisions and case law relied upon. What the affidavit purports to do is to rely upon several judgments of this Court, including in the case of the assessee regarding excise / cenvat credit. We find that the Tribunal's order on claim of marketing expenses arises under the I.T. Act, 1961. Hence, whether the Judgment of this Court in a matter of Cenvat Credit or Excise duty claim can have any application will have to be considered and at length. Similarly, the other judgments relied upon would have to be perused and in somewhat details. We cannot refuse to admit this Appeal and deviate from our ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
