PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA vs. M/S. EIH LTD
ITAT/39/2020HC Calcutta17 Jan 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 14ASection 194HSection 195Section 2Section 2(47)Section 260ASection 40Section 50BSection 9(1)
1) read with
section 195 of the act?
(v)
Whether on the facts and in the circumstances of the
case, the Learned Tribunal erred in law deleting the
disallowance of Rs.84,57,149/- under section 40(a)(i) on
account of advertisement publicity and sales which was
reasonable considering the fact that the documents in
support of such
