The assessee only furnished details in respect of the Agra and Udaipur units, and not in respect of the Jaipur unit. The AO made a disallowance of 10 per cent of the total expenditure. The CIT(A) deleted the disallowance.

Tribunal following the earlier order of Tribunal in own case restricted disallowance on 2 % of the advertising expenses. ((AY.  2004-05).