The core issue was the disallowance of Rs.169 Cr in Customer Acquisition Cost (CAC), treated as capital expenditure for an enduring benefit. The ITAT deleted the addition, ruling that routine, ...

CESTAT Delhi held that Epoxy Resin imported was an impregnation resin and goods were duly cleared by customs under DFIA licence as ‘impregnation resin’. Accordingly, demand of duty denying benefit of ...