International UAE and Dabur Nepal
have incurred expenses on advertisement and sales
promotion in their respective area for promotion of
the brand which amounts ... agreement Dabur India failed to incur the expenses
for the promotion of the brand and marketing
expenses in Dabur Nepal, which ultimately and
actually were
length price adjustment in respect of brand
promotion by the assessee for its foreign parent company, in all the three
assessment years. The facts ... respectively, in respect of brand promotion by the assessee for its non-
resident parent company. So far as this issue in appeal is concerned
engaged in the business of
Manufacturing of cement, Jute goods, PVC goods, calcium carbide, auto trim parts and
iron & steel castings. During ... observed that in
earlier years, such claims were disallowed treating it as capital in nature as a part of
acquisition of the leasing right over
Expenses
Sales
Promotion 1,51,86,533/- 20% 30,37,316/- 10% 15,18,653/-
Expenses
Taxi Hiring ... social welfare, gift expenses of Rs. 11,77,771/- out of sale promotion
expenses of Rs. 30,37,316/-, gardening expenses
Nomura Research Institute Financial ... vs Dcit, Cir-2(1), Kolkata, Kolkata on 4 October, 2017
engaged in the business of
Manufacturing of cement, Jute goods, PVC goods, calcium carbide, auto trim parts and
iron & steel castings. During ... observed that in
earlier years, such claims were disallowed treating it as capital in nature as a part of
acquisition of the leasing right over
dealing with capital expenditure] .
(a) Revenue expenditure: Rs.77,63,988
(b) Capital expenditure: Rs.95,61,593
10. The learned AO/DRP have erred ... expenditure is capital in nature.
11. The learned AO/DRP have erred in disallowing
the expenditure in connection with doctors ,
business promotion, gifts without appreciating
account of Advertisement, Marketing and sales
promotion expenses.
3.1 That on facts and in law the TPO/DRP erred in not appreciating
that in absence ... section 92F
of the Act between appellant and its AE for brand promotion or for
establishing a marketing intangible the TPO had no jurisdiction
issued an
EPCG Authorisation, fixing the export obligation computed at six times the
duty saved on capital goods on FOB basis. The condition sheet ... part of the DGFT
to calculate the export obligations on the basis of depreciated value of
capital goods was ex facie erroneous and contrary
been
supplied is an immovable property and Deemed
Export benefits relate to supply of capital goods
which must be movable in nature must ... Page 41 of 180
Apl-32.15G
because the term 'Capital goods' is defined at Para
9.12 of the FTP to include
