2023 (10) TMI 570

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..... sales promotion expenses - HELD THAT:- As the income tax returns were taken up for regular assessment and thereafter, order u/s 143(3) of the Act was passed. There is a categorical finding by the High Court that full material facts with regard to the expenditure in question were placed by the assessee Asian Paints Ltd. before the AO during the course of the regular assessment proceedings. .....

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..... he High Court that full material facts with regard to the expenditure in question were placed by the assessee Asian Paints Ltd. before the Assessing Officer during the course of the regular assessment proceedings. In view of the aforesaid, we do not find any merit in the present special leave petitions and the same are dismissed. Pending application(s), if any, shall stand disposed of. - .....

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