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سرفي
% 01.10.2008
Present:
Ms Prem Lata Bansal for the Appellant.
Mr Prem Nath Monga with Mr Manu Monga
for the Respondent.
+ CM 13322/2008 in ITA 1164/2008
The delay in re-filing is condoned.
This application stands disposed of.
ITA 1164/2008
This appeal under Section 260 A of the Income Tax Act, 1961 (hereinafter referred to as the 'said Act') filed by the revenue is directed against the order 29.06.2007 passed by the Income Tax Appellate Tribunal in ITA 2878/Del/2004 pertaining to the assessment year 2000-2001.
The only issue sought to be raised in this appeal relates to the expenditure of Rs 4.29 crores on advertising / publicity for the purposes of making the assessee's product known to the market. The Assessing Officer had disallowed 1/3<sup>rd</sup> of the said amount treating the same to be of capital nature by concluding that the
passed by us on 18.08.2008, we hold that no substantial question of law arises for our consideration.
The appeal is dismissed.
fmplumel. BADAR DURREZ AHMED, J
RAJIV SHAKDHER, J
Rywhally
October 01, 2008 SR