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TMI Blog2019 (8) TMI 1642X X X X Extracts X X X X X X X X Extracts X X X X ..... UCHITRA KAMBLE AND SH. PRASHANT MAHARISHI, JJ. Appellant by Sh. Salil Aggarwal, Adv. & Sh. Shailesh Gupta, Adv. Respondent by Sh. Amit Katoch, Sr.DR ORDER SUCHITRA KAMBLE, J. This appeal by the assessee is directed against the order dated 06.10.2016 passed by the CIT(A)-12, New Delhi in relation to assessment year 2013-14 on the following grounds:- 1. "That on the facts and in the circumstances of the case and in law the Learned Commissioner of Income Tax (Appeal) erred in dismissing the appeal of appellant company and retaining disallowance of ₹ 19,66,901/- in the order passed by Ld. Deputy Commissioner of Income Tax Circle-11(2) New Delhi u/s 143(3) of the Income Tax Act, 1961. 2. That Ld. CIT (Appeal)-12 New Delhi gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... providing a lead in this goal while at the same time helping the needy in India, and raising awareness of the importance of recycling. The response from the industry was certainly positive - as well as numerous companies and organizations showing their support for the campaign, it had been recognized with several awards in recent months. The Ld. AR submitted that these expenditure was related to promotion & spreading awareness about sustainability and environmentally friendliness of metal packaging is increasingly important to the canmaking industry. The assessee through its Canvironment Week Campaign has been providing a lead in this goal and raising awareness of the importance of recycling which have direct nexus with the increase in dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by following the decision rendered by Hon'ble Karnataka High Court as well as following the rule of consistency. So, ground no. 2 is determined against the Revenue." The issue in the present Assessment Year is also identical. The Assessing Officer as well as CIT(A) ignored the fact that the said expenditure was incurred relating to promotion and spreading awareness about sustainability and environmentally friendliness of metal packaging which is important to canmaking industry. Thus, the expenses incurred by the assessee are coming under purview of Section 37(1) of the Income Tax Act, 1961. Therefore, the appeal of the assessee is allowed. 7. In result, appeal of the assessee is allowed. Order pronounced in the open court on 21st day of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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