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Moet Hennessy India Private Limited vs Joint Commissioner Of Income-Tax ... on 9 January, 2019 cites

Assistant Commissioner Of Income-Tax vs J.K. Synthetics Ltd. on 21 February, 2001

The Court took note of previous decisions, including the Division Bench ruling in CIT v. J.K. Synthetics Ltd. 2009 (222) CTR (Del) 339 Page 2 of 3 as well as the Madras High Court decision in Commissioner of Income Tax, Tamil Nadu-II v. Southern Switchgear Ltd. 1984 (3) CTR (Mad) 22. The 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, a capital one, was essentially revenue and that the Revenue's reasoning that it resulted in an enduring capital advantage is correct.
Supreme Court of India Cites 3 - Cited by 176 - Full Document

Commissioner Of Income Tax, Tamil ... vs Southern Switchgear Ltd. on 29 March, 1983

The Court took note of previous decisions, including the Division Bench ruling in CIT v. J.K. Synthetics Ltd. 2009 (222) CTR (Del) 339 Page 2 of 3 as well as the Madras High Court decision in Commissioner of Income Tax, Tamil Nadu-II v. Southern Switchgear Ltd. 1984 (3) CTR (Mad) 22. The 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, a capital one, was essentially revenue and that the Revenue's reasoning that it resulted in an enduring capital advantage is correct.
Madras High Court Cites 8 - Cited by 36 - Full Document
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