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Case Law Details

Case Name : DCIT Vs Glaze Trading India Pvt. Ltd. (ITAT Delhi)
Related Assessment Year : 2014-15
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DCIT Vs Glaze Trading India Pvt. Ltd. (ITAT Delhi)

ITAT Delhi held that details of business promotion expenditure duly produced and it is also demonstrated that company being FMCG distribution/advertisement expenses for substantial part of expenditure. Accordingly, disallowance u/s 37 of the Income Tax Act unjustified.

Facts- The assessee is a company engaged in the business of trading FMCG (Fast Moving Consumer Goods) and home appliances, Organic Khad which is based on the chain of agents/ distributo

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