Disallowance of advertisement and sales promotion expenses - if ...

Case Laws Income Tax

September 23, 2023

Disallowance of advertisement and sales promotion expenses - if the expenditure is incurred by the assessee for the purposes of the benefit of the third party or its overseas sister concern, it becomes an international transaction which could not have been resulted into disallowance u/s 37 (1) but determination of Arm/s length price of such transaction under Chapter X of The Act. - No additions - AT

View Source

← Previous Next →

Disallowance of advertisement and sales promotion expenses - if ...

Case Laws Income Tax

September 23, 2023

You may also like:

Disallowance of expenditure u/s. 37 - There is merit in the alternative contention of assessee that the expenses incurred on organizing an event to celebrate Ireland...

Deferred Revenue expenditure disallowance - The advertisement and sales promotion is the necessity of the business and thus, an integral part of the business activity....

Sales promotion expenses - expenditure with respect to the gold chains being distributed - expenditure allowed - AT

Cenvat Credit - sales commission/sales promotion expenses incurred by the appellant is expenditure or input service incurred or received prior to the removal of their...

Advertisement and marketing expenses – Trading expenses or not - very year, the assessee has been incurring substantial expenditure on advertisements - It is an...

The expenses incurred towards municipal taxes, maintenance, and repairs of guest-house could not be allowed as a deduction, following the Supreme Court's decision in...

Valuation - agreement with dealers for sales promotion - advertisement expenses - the advertisement expenses recovered from the dealers would not be includible in the...

The Appellate Tribunal addressed several issues: 1. Disallowance of Brand Ambassador Expenses - AO disallowed 75% as capital expenditure, but CIT(A) found it to be...

Valuation - inclusion of advertisement and publicity expenses incurred by the dealers as per the terms and conditions of the dealership agreement mutually agreed between...

Disallowance of sales promotion expenses being gifts to doctors and hospitals - Allowable business expenditure u/s 37(1) - the MCA regulations are applicable to the...

Reopening of assessment - reason to believe - The High Court held that, even if petitioner has incurred any expenditure towards advertisement, sales promotion, product...

TP Adjustments in relation to advertisement, marketing and sales promotion expenses incurred for creating or improving the marketing intangible for and on behalf of the...

Service tax - reimbursement of advertisement expenses and other sales promotion expenses - since expenses reimbursed on actual basis for achieving the Sales target,...

Business and Promotion expenses - The expenditure incurred by the assessee towards, Bangalore Orthopaedic Society – Conference for practical use of products and Payments...

Advertisement expenditure - one of the functions to be performed was to incur the advertisement and promotion expenditure, then the expenditure incurred for the said...

Quick Updates: