ITAT upholds enhanced addition relating to Advertising & Marketing Expense due to failure to substantiate Business Purpose [Read Order]

ITAT - Advertising - Marketing Expense - Business Purpose - taxscan

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  order passed by Commissioner of Income Tax (Appeals) by enhancing the addition relating to Advertisement & Marketing Expenses from Rs…

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