Allowing the petition the Court held that in the course of original assessment proceedings the assessee has furnished party wise details  advertisement and sales promotion expenses and purpose of its payment .Also furnished the details of TDS deducted on the said payments . Reassessment proceedings on basis of agreement entered in to by assessee with its dealer in subsequent year to treat the said expenditure as capital in nature is held to be without jurisdiction . The Reassessment proceedings are quashed . Followed Asian Paints Ltd v .Dy.CIT ( 2019)) 261 Taxman 380 ( Bom)( HC) ( AY. 2012-13 )