DCIT v. Vantage Advertising P. LTD. (2018) 61 ITR 564 (Kol) (Trib)

S. 37(1): Business expenditure — Advertising company — Purchase of Angles and channels was held to be allowable as deduction .

Tribunal held that , Purchase of Angles and channels was held to be allowable as deduction .( AY.2010-11)