Case Law Details
ITA No. 4114/Del/2009 for AY: 2006-07
2. First we take up the appeal of the Revenue for assessment year 2006-07 having ITA No. 4114/Del/2009. The grounds of appeal raised by the Revenue are reproduced as under:
(1) On the facts and circumstances of the case as well as in law, the Ld CIT (A) has erred in deleting the addition of Rs 1,63,90,136/- on account of dis-allowance of 50% of sales promotion expenses without appreciating that the assessee could not establish the allow ability of its claim in spite of multiple opportunities granted to it by the A O and ignoring, inter alia, the following facts:
(i) Assessee’s failure to give the bifurcation of expenses related to business and non business purposes.
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