assert and profess that brand building as equivalent or
substantial attribute of advertisement and sale promotion "would be
largely incorrect. It represents ... been compensated
by the AE. As mentioned elsewhere, the assessee has spent
advertisement expenses at Rs. 66,05,56,778 business promotion
and selling expenses
submitted offline and
not online. Mr. Nayyar contended that neither the advertisement issued by
the respondent nor the detailed RFP document required submission of bids ... submitted EMD. However, it was clearly mentioned in
the advertisement notice (RFP) under the heading Miletone
dates of Electronic Selection process
submitted EMD. However, it was clearly
mentioned in the advertisement notice (RFP) under the
heading Miletone dates of Electronic Selection process:-
I Downloading of Start ... online uploaded RFP document.
Further, it was also mentioned in the advertisement notice as
"The Bid document can be downloaded from the website
products are shown in para No.16 of its plaint and its advertisement expenses were
`166.77 Lakhs in 2014-15. Its claim also was that
compiling the eligible applicants shall be first
preceded by an appropriate advertisement and thereafter
proceed to allot the specific or particular space to the street
open market at the then
prevailing market price through press advertisement to the
extent or any part thereof, to recover their dues as mentioned
above
Court was of the opinion that the nature of the
expenditures towards advertisement, which were disallowed on the
ground that it was excessive and, therefore
Court was of the opinion that the nature of the
expenditures towards advertisement, which were disallowed on the
ground that it was excessive and, therefore
Communications India Pvt. Ltd., assessee had
paid Rs.29.31 Crores towards advertisement
expenditure, which aspect was overlooked by the TPO in
the transfer pricing ... that
the petitioner had received Rs.l27 Crores as
reimbursement towards advertisement and warranty
charges but this factor was overlooked
should comply with the provision
of the Drugs and Magic Remedies (Objectionable
Advertisement) Act, 1954 , The Drugs & Cosmetics Act, 1940
and rules made there
