Case Law Details
Case Name : Rich Feel Health and Beauty Private Limited Vs ITO (Bombay High Court)
Related Assessment Year : 2012-13
Courts :
All High Courts Bombay High Court
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Rich Feel Health and Beauty Private Limited Vs ITO (Bombay High Court)
Facts- Reopening of the assessment was questioned by the petitioner. The principal reason for reopening was advertisement and marketing expenditure incurred by the petitioner was not deductible in view of section 37, as petitioner was prohibited from advertising under the provisions of Indian Medical Council Act, 1956
Conclusion- It is clear that the AO in the original assessment was aw
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