M/S. UNITED BREWERIES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-7(1)(1), BENGALURU

ITA 1020/BANG/2023Status: DisposedITAT Bangalore31 January 2024AY 2020-21Bench: SHRI CHANDRA POOJARI (Accountant Member), SMT. BEENA PILLAI (Judicial Member)23 pages
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What did the Tribunal hold?

The Tribunal held that the grounds challenging the validity of reassessment proceedings were not pressed and were dismissed. It allowed deduction for brand promotion and advertisement expenses, following its own previous orders. Sponsorship expenses were remitted back to the AO for fresh consideration.

What were the facts?

The assessee, United Breweries Ltd., appealed against the orders of the NFAC for AYs 2012-13 and 2020-21. The appeals involved issues related to the validity of reassessment proceedings, disallowance of TV airing and production expenses, digital media expenses, and sponsorship expenses.

What were the issues?

The key issues were the validity of reassessment proceedings and the allowability of expenses related to advertising and brand promotion, particularly concerning whether they violated public policy.

Which sections of the Income-tax Act were involved?

Section 147,Section 148

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Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri Ankur Pai, Advocates
For Respondent: Shri D.K. Mishra, CIT DR

PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of order passed by NFAC, Delhi for A.Ys. 2012-13 and 2020-21 vide orders dated 12.10.2023 & 13.10.2023 respectively.

2.

It is submitted that common issue arises out of the two appeals and therefore both the appeals can be disposed of by way of a common order. The Ld.AR has summarised the issues that ITA Nos. 1019 & 1020/Bang/2023 commonly appear in both the appeals for the assessment years under consideration as under: AY Grounds Issue Validity of 2012-13 1 to 5 reassessment proceedings 2020-21 - - TV airing expenses 2012-13 6 to 11

The order continues below.

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