Apar Lubricant Ltd. vs. DCIT 14(1)(1), Mumbai
Case No: ITA No.7360/Mum/2025
Court: Income Tax Appellate Tribunal, ‘A’ Bench, Mumbai
Date: 1/27/2026
Parties Involved
appellantApar Lubricant Ltd.
respondentDCIT 14(1)(1), Mumbai
Facts Summary
The assessee, Apar Lubricant Ltd., is engaged in the business of marketing lubricants and allied products. For the relevant year, it had debited an amount of Rs. 1,41,01,455/- under the head 'Advertising, publicity and sales promotion expenses' in its profit and loss account. During the original assessment proceedings, the assessee had placed on record the complete details of these expenses, including ledgers, documentary evidences, and a detailed note on their nature. It was explained that thes…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of reopening under section 147
- 2. Whether the addition made on account of fringe benefit tax is sustainable
Precedents Relied Upon
5 precedents cited in this judgement.