Present:-
Mr. J.P. Khaitan, Sr. Adv.
Mr. Pratyush Jhunjhunwala, Adv.
Ms. Sruti Datta, Adv.
Ms. Sakshi Singhi, Adv.
…for the appellant
Mr. Prithu Dudhoria, Adv.
Ms. Sukanya Dutta, Adv.
….. for the Respondents
Coram: THE HON’BLE JUSTICE RAJARSHI BHARADWAJ,
And
THE HON’BLE JUSTICE UDAY KUMAR
Rajarshi Bharadwaj, J:
1. This appeal is directed against the order of the Income Tax Appellate
Tribunal (hereinafter referred to as the “Tribunal”), Kolkata Bench “B”, dated
2026:CHC-OS:58-DB
November 29, 2023, in Income Tax Appeal No. 1703/Kol/2018, relating to the
assessment year 2005-06. The appellant challenges the Tribunal’s partial
confirmation of the Assessing Officer’s disallowance of reimbursement claims
aggregating to Rs. 2,86,88,459 towards sales promotion, advertisement and
marketing expenses and Rs. 48,19,050 towards handling, storing and collection
expenses, under Section 40(a)(ia) of the Income Tax Act, 1961 (hereinafter
referred to as “the said Act”).
