ITAT upholds enhanced addition relating to Advertising & Marketing Expense due to failure to substantiate Business Purpose [Read Order]

ITAT - Advertising - Marketing Expense - Business Purpose - taxscan

The Income Tax Appellate Tribunal (ITAT) Delhi Bench upheld the enhanced addition relating to advertising and marketing expenses due to failure to substantiate business purpose. The assessee HPL Additives Ltd filed the appeal  against the  order passed by Commissioner of Income Tax (Appeals) by enhancing the addition relating to Advertisement & Marketing Expenses from Rs…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here
taxscan-loader