distribution of 'sales promotion items'. The assessee's claim in regard to 'sales promotion expenses' was approximately ... Loss Account Diwali expenses, advertisement expenses, commission on sales, P.P. Cork Scheme, rate difference, etc. The expenditure claimed on sales promotion were found
engineers under the heads 'Dealers conference expenses' and 'sales promotion expenses', respectively, can be termed as entertainment within the meaning ... within the purview of "sales promotion". The expression "sales promotion" cannot include the selling expenses incurred in the ordinary course
erred in upholding disallowance of
Rs.99,91,996/- out of Sales Promotion Expenses in order u/s 154
passed by the Assessing Officer ... disallowance made by the A.O in respect of the sales promotion expenses,
the assessee brought the same to the notice
respect of staff welfare expenses, general charity expenses, gift expenses, sale
promotion expenses, garden expenses etc. after considering the submissions of the
assessee ... Tribunal in respect of the expenses i.e. staff welfare
expenses, charges general expenses, gift expenses sales and promotion expenses
expenses
submitted by the assessee & reproduced in the assessment order, are
extracted as under:
Head of expenses Amount Expenses incurred on
Sales promotion ... year
under consideration are 7% of the sales whereas in the previous year
such sales promotion expenses were 5% of the sales of the company
upholding the disallowance of Rs 1,18,23,353/- towards sales promotion expenses in the
facts and circumstances of the case.
2.1. The brief facts ... incurred a sum of Rs 1,18,23,353/- as Sales Promotion
expenses in respect of its products. The assessee entered into a Joint Venture
impugned order on the following grounds before us:
"Deduction for Sales Promotion Expenses of Rs.36,92,20,070/- incurred on doctors prescribing
Appellant ... applying Explanation-1 to Section 37(1) to disallow the sales promotion expenses of Rs.
36,92,20,070/-
3. On the facts and circumstances
that the said growth in net sales so achieved through higher and higher
publicity and sales promotion and expenses have resulted into higher payment ... relation between the royalty payment and sales on the
one hand and publicity and sales promotion expenses on the other hand
expense of
Rs.47,20,260/- under the head of sales promotion expenses. The assessee
claimed that it had supplied UPS / Digital Thermal ... assessee before the ld CIT(A) submitted that sales promotion expenses
were incurred by supplying accessories to its actual customers/buyers and
these were
Confirming the disallowance of Rs.50,96,657/- out of 'Sales Promotion
Expenses' and in any event enhancing the disallowance ... under the head 'sales promotion expenses'. The total expenses
claimed by the assessee under the head 'sales promotion expenses
