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Dynavision Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (1991)36ITD1a(Mad.)

..... necessitous circumstances ; (g) to participate or encourage participation of dealers/stockists in exhibitions organised by government/semi-government or private bodies for promoting sales of company's products; (h) to take up any work which will help the dealers/stockists to achieve common goals like promotion of sales, making their ..... , the learned departmental representative vehemently opposed these contentions and argued that the contribution of rs. 50 lakhs to the ddw trust by the appellant-company did not represent any expenditure, much less business expenditure and that it was rightly disallowed by the departmental authorities. he pointed out that there ..... not consider it necessary to classify this expenditure either as surrogated expenditure or a compressed revenue expenditure, as the expenditure claimed by the appellant-company does not satisfy the conditions and requirements to be fulfilled for such classification. it would suffice for our purpose to consider this expenditure as .....