DCIT, CIR-12(2), KOLKATA, KOLKATA vs. M/S. STRATEGIC MARKETING SOLUTION & RESEARCH CENTRE PVT. LTD., KOLKATA
In the result, the appeal of the revenue is dismissed
ITA 742/KOL/2017[2011-12]Status: DisposedITAT Kolkata26 Sept 2018AY 2011-12
Bench: Shri P.M. Jagtap, Am & Shri S.S. Godara, Jm] I.T.A. No. 742/Kol/2017 Assessment Year: 2011-12 Dcit Circle 12(2), Kolkata...............................………………………….........................Appellant Aayakar Bhawan, 6Th Floor, P-7, Chowringhee Square, Kolkata – 700 069. [Pan: Aancs 5110 K] M/S. Strategic Marketing Solution & Research Centre Pvt. Ltd...............Respondent 58/1, Ballygunge Circular Road, Kolkata – 700 019. Appearances By: Shri Robin Chowdhury, Addl. Cit Appearing On Behalf Of The Revenue. Shri Saral Kandoi, Ar Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 18, 2018 Date Of Pronouncing The Order : September 26, 2018 Order Per P.M. Jagtap, Am This Appeal Is Preferred By The Revenue Against The Order Of Ld. Cit(A) – 18, Kolkata Dated 31.01.2017 & The Solitary Ground Raised Therein Reads As Under: “That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) – 18, Kolkata Has Erred In Deleting The Disallowance Made By The Ao U/S 37(1) Of Rs. 70,61,774/- Regarding Printing Expenses Claimed By The Assessee Company In Which The Gift Of Writing Pads Given To The Medical Practitioners Was Treated By The Ao As ‘Freebies’ & Without Properly Considering The Fact That Circular No. 5 Of 2012 Is Of Clarificatory Nature & Disallowance Of Gift (Freebies) U/S 37(1) Should Be Treated To Be Applicable W.E.F. 10.12.2009 I.E. From The Date Of Prohibition Of Imposition By The Indian Medical Council To The Medical Practitioners.”
Section 194CSection 37Section 37(1)Section 40
…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (D), KOLKATA [Before Shri P.M. Jagtap, AM & Shri S.S. Godara, JM] I.T.A. No. 742/Kol/2017 Assessment Year: 2011-12 DCIT Circle 12(2), Kolkata...............................………………………….........................Appellant Aayakar Bhawan, 6th Floor, P-7, Chowringhee Square, Kolkata – 700 069. [PAN: AANCS 5110 K] M/s. Strategic Marketing Solution & Research Centre Pvt. Ltd...............Respondent 58/1, Ballygunge Circular Road, Kolkata – 700 019. Appearances by: Shri Robin Chowdhury, Addl. CIT appearing on behalf of the Revenue. Shri Saral Kandoi, AR appearing on beh…
