High  Court held that the assessee-company had filed all requisite details called for by Assessing Officer against its claim of advertisement and sales promotion expenses incurred in a marketing scheme and Assessing Officer during scrutiny assessment had duly applied his mind before allowing same as deduction under section 37(1), it could not be said that there was any failure on part of assessee to disclose fully and truly facts which were material and necessary for assessment. Reassessment notice and order disposing the objection was quashed. SLP of revenue is dismissed .  (AY. 2013-14)