IN THE ITAT, CHENNAI BENCH

N.R.S. GANESAN, J.M. & S. JAYARAMAN, A.M.

Indus Mobile Distribution (P) Ltd. v. Asstt. CIT

ITA Nos. 967, 968 & 969/Chny/2019

18 February, 2020

Appellant by: B. Ramakrishnan, FCA

Respondent by: S. Bharath, CIT

S. Jayaraman, A.M.

The assessee filed these appeal against the orders of the Commissioner (Appeals)-18, Chennai, in ITA Nos.754 & 755/16-17 dated 04-2-2019 for the assessment years 2007-08 & 2008-09, and in ITA No.289/17-18 dated 04-2-2019 for the assessment year 2015-16, respectively.

2. The learned AR submitted that the assessing officer made disallowance on advertising expenses and professional expenses including Branding expenses, while making the assessments for the assessment years 2007-08 & 2008-09 respectively, which was upheld by the learned Commissioner (Appeals). In this regard, learned AR submitted that this issue is already covered in the assessee s own case in its favour for the assessment year 2009-10 in ITA No.675/Chny/2018 dated 09-10-2019.