The Income Tax Appellate Tribunal (ITAT), Chennai bench, while granting relief to Matrimony.com, has held that TDS shall not be paid on advertisement expenses paid to online platforms including Facebook Ireland. The assessee company is

The Income Tax Appellate Tribunal (ITAT), Delhi Bench in relief to the  Huawei Telecommunications (India) deleted the 30% disallowance of the advertisement expenses made by AO. The Appellant, Huawei Telecommunications (India) Company Pvt. Ltd. challenged

The Income Tax Appellate Tribunal (ITAT), bangalore confirmed the disallowance of advertisement expenses relating to the construction of the swimming pool. The AO noticed that the assessee firm, Himalaya Drug Company has contributed a sum

The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the advertisement expenses incurred at the time of installation of additional machinery will result in an enduring benefit and are

The Delhi High Court ruled that the tribunal rightly deleted additions towards Pre-operative expenses, Advertising expenses. The assessee, Miele India is in the business of trading and therefore, expenses incurred prior to the commencement of

Pre-operative expenses incurred for running the business and bringing revenue are revenue expenditures, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) deleted the disallowance of advertisement expenses and brokerage & Commission. Sh. V.

The Income Tax Appellate Tribunal (ITAT), Chennai, has recently, in an appeal filed before it, held that advertisement expenses are not allowable without a valid agreement for the transfer of the dealership. The aforesaid observation

The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has held that advertisement expenses incurred for personal purposes are not allowable as a deduction under section 37(1) of the Income Tax Act,1961. Dr Keyur

The Competition Commission of India (CCI), observed that royalty and advertising expenses charged by Subway does not amount to Profiteering. The Respondent, Subway did not have any control on the base price offered by his

In a major relief to Good Year India, the Income Tax Appellate Tribunal (ITAT), Delhi has allowed the Company’s plea to allow advertisement expenses incurred for the brand promotion. The assessee company is engaged in

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the petty expenses relating to telephone expenses, advertisement expenses cannot be disallowed on ad-hoc basis in case of a corporate entity. The assessee, YKM

The Kolkata bench of the Income Tax Appellate Tribunal in the case of Amit Ghose versus DCIT wherein bench held that the advertisement expenses incurred by a Doctor are eligible for income tax deduction under

While hearing the case of M/s MKJ Tradex Ltd, Kolkata bench of Income Tax Appellate Tribunal (ITAT) recently held that advertisement expenses incurred for publishing the achievement of Managing Director (MD) of the company is

The Income Tax Appellate Tribunal (ITAT) Delhi Bench upheld the enhanced addition relating to advertising and marketing expenses due to failure to substantiate business purpose. The assessee HPL Additives Ltd filed the appeal  against the 

The Karnataka Authority for Advance Ruling (AAR), ruled that claim of Input Tax Credit can be made under the Marginal Scheme for expenses like Rent, Advertisement, etc. The applicant, M/s Attica Gold Private Ltd stated