CIT v. Liberty Group Marketing Division

315 ITR 125High Court2009#5029 most cited

What is CIT v. Liberty Group Marketing Division authority for?

It is difficult to assess the period of benefit derived from advertisement expenditure and to ascertain whether any brand name was created in a competitive environment.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Also referred to as

CIT v. Liberty Group Marketing Division · 315 ITR 125 · business deduction · advertisement expenses · brand name creation · competitive environment · period of benefit · Section 37

Also reported as

243 CTR 505

Sections most often in play

Section 143(3)Section 260ASection 37

Judgments citing CIT v. Liberty Group Marketing Division

M/S. Atlas Cycles (Haryana) Ltd., Sonepat vs. ACIT, Haryana

In the result ITA Nos. 2484/Del/2011 and 4049/Del/2013 preferred by the department are dismissed

ITA 784/DEL/2010[2006-07]Status: DisposedITAT Delhi29 Jul 2016AY 2006-07

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

…co- ordinate Bench of the ITAT relied upon by the Ld. CIT (A) is not on record, we do find that the issue is covered in favour of the assessee by the decision of the Hon’ble Punjab & Haryana High Court in the case of CIT vs. Liberty Group Marketing Division 315 ITR 125 (P&H) wherein the Hon’ble High Court has opined as under: “After considering the rival submissions made by learned counsel for the parties, we are of the opinion that the Tribunal was right in confirming the order of the CIT(A) and treating the expenditure incurred on glow sign boards as of revenue nature. Sec. 37(1) of the Act provides that "an…

DCIT, New Delhi vs. M/S. Encorp E Services Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 4461/DEL/2011[2007-08]Status: DisposedITAT Delhi11 Jan 2016AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 1799/Del/2011 : Asstt. Year : 2005-06 Dy. Commissioner Of Income Vs M/S Encorp E Services Ltd., Tax, Circle-11(1), M-4, Surya Mansion, Kausalya Park, New Delhi New Delhi-110016 (Appellant) (Respondent) Ita Nos. 4460 & 4461/Del/2011 : Asstt. Years : 2006-07 & 2007-08 Dy. Commissioner Of Income Vs M/S Encorp E Services Ltd., Tax, Circle-11(1), Office No. 202, F-46, Bhagat Singh New Delhi Market, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce3129L Assessee By : Sh. Anoop Sharma, Adv. Revenue By : Ms. Kesang Y. Shirpa, Sr. Dr Date Of Hearing : 26.10.2015 Date Of Pronouncement : 11.01.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. Anoop Sharma, AdvFor Respondent: Ms. Kesang Y. Shirpa, Sr. DR
Section 143(1)

…mitted that the expenses incurred by the assessee were revenue in nature as there was no enduring benefit. The reliance was placed on the following case laws: " CIT Vs Burger Paints India Ltd. 254 ITR 503 (Cal) " CIT Vs Liberty Group Marketing Division (2009) 315 ITR 125 (P&H) ITA Nos. 1799, 4460 & 4461/Del/2011 8 Encorp E Services Ltd. 10. We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, it is an admitted fact that the assessee incurred expenses on account of press advertisement, cable advertisement, printing of trend…

DCIT, New Delhi vs. M/S Encorp E Service Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 1799/DEL/2011[2005-06]Status: DisposedITAT Delhi11 Jan 2016AY 2005-06

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 1799/Del/2011 : Asstt. Year : 2005-06 Dy. Commissioner Of Income Vs M/S Encorp E Services Ltd., Tax, Circle-11(1), M-4, Surya Mansion, Kausalya Park, New Delhi New Delhi-110016 (Appellant) (Respondent) Ita Nos. 4460 & 4461/Del/2011 : Asstt. Years : 2006-07 & 2007-08 Dy. Commissioner Of Income Vs M/S Encorp E Services Ltd., Tax, Circle-11(1), Office No. 202, F-46, Bhagat Singh New Delhi Market, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabce3129L Assessee By : Sh. Anoop Sharma, Adv. Revenue By : Ms. Kesang Y. Shirpa, Sr. Dr Date Of Hearing : 26.10.2015 Date Of Pronouncement : 11.01.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. Anoop Sharma, AdvFor Respondent: Ms. Kesang Y. Shirpa, Sr. DR
Section 143(1)

…mitted that the expenses incurred by the assessee were revenue in nature as there was no enduring benefit. The reliance was placed on the following case laws: " CIT Vs Burger Paints India Ltd. 254 ITR 503 (Cal) " CIT Vs Liberty Group Marketing Division (2009) 315 ITR 125 (P&H) ITA Nos. 1799, 4460 & 4461/Del/2011 8 Encorp E Services Ltd. 10. We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, it is an admitted fact that the assessee incurred expenses on account of press advertisement, cable advertisement, printing of trend…