Nma/3114/2007 Of The Commissioner Of Income Tax 7 v. M/S Novartis India Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3114 OF 2007 IN INCOME TAX APPEAL (L) NO.1644 OF 2007 The CIT-7 ..Appellant V/s. M/s.Novartis India Ltd., ..Respondent ---- Mr.A.D.Kango & P.S.Sahadevan for the appellant. Mr.A.K.Jasani for the respondent. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Date : 26.02.2008. PC 1. There is a delay of 218 days. From the appeal memo, we find that the issue pertains to allowance of advertising and publicity expenses. The Commissioner (Appeals) held in favour of the assessee. In appeal preferred by revenue, learned Tribunal relied on the judgment of the Supreme Court in the case of Empire Jute Co. Ltd., reported in 124 ITR 1. 2. In the light of the above, question as framed would not arise and consequently, appeal dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)