Dismissing the appeal of the Revenue the Court held that  the Tribunal by order dated September 30, 2014, set aside the original assessment order dated December 28, 2006, and restored the matter to the file of the Assessing Officer for determining the issue of taxability of the amounts received as brand building fund, the allowability of brand building expenses as well as a separate claim for other expenses. On remand, the Assessing Officer on March 29, 2016 reframed the assessment and passed a fresh assessment order under section 143(3) of the Act read with section 254 of the Act. The Assessing Officer reconfirmed the disallowance of brand expenses. The court held that the Tribunal was right in holding that interest under section 220(2) of the Act could be charged only after the expiry of the period of 30 days from the date of service of demand notice issued pursuant to the fresh assessment order dated March 29, 2016. Referred  Circular No. 334 dated April 3, 1982 ([1982] 135 ITR (St.) 10). Para 2.1  ( AY.2004-05)