ITAT Upholds Enhanced Addition for Unsubstantiated Advertising & Marketing Expenses

HPL Additives Ltd Vs DCIT (ITAT Delhi)

Introduction: The Income Tax Appellate Tribunal (ITAT) Delhi has issued an order upholding the enhanced addition for Advertising & Marketing Expenses in the case of HPL Additives Ltd Vs DCIT. The appeal was filed against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2014-15.

Analysis: The assessee contended that the disallowance of the expenses was arbitrary and not supported by bus

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