The Delhi High Court has held that Advertising, Marketing and Promotion expenditures incurred are revenue expenditures. Mr Ruchir Bhatia, Senior Standing Counsel appeared for Revenue and Mr Sumit Mangal, Mr Mayank Aggarwal &Ms Radhika Sharma appeared for the respondent-assessee. Moet Hennessy (i) Pvt. Ltd, the Respondent -assessee, filed its Return of Income (‘ROI’) on 30th…
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