Dy. CIT v . Ramkay Wavoo Developers P. Ltd. (2018) 62 ITR 376 (Chen)(Trib.)

S.37(1) : Business expenditure — Advertisement expenditure on project is held to be allowable though no income was offered during the year .[ S.145 ]

Advertisement expenditure on project is held to be allowable though no income was offered during the year . (AY. 2013-2014)