IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****

Date of Decision: 04.02.2026 COMMISSIONER OF INCOME TAX ...Appellant Vs.

M/S GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD.

…Respondents CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present:- Ms. Urvashi Dugga, Advocate with for the appellant Mr. Rohit Jain, Advocate (through V.C.) and Mr. Abhishek Sharma, Advocate for Mr. Vishal Gupta, Advocate for the assessee ***

JAGMOHAN BANSAL, J. (ORAL)

1. The appellant through instant appeal under Section 260A of the Income Tax Act, 1961 (for short ‘1961 Act’) is seeking setting aside of order dated 21.03.2007 passed by Income Tax Appellate Tribunal, Chandigarh (for short ‘ITAT’).

2. The appellant has raised following questions for adjudication by this Court:-

(i) Whether on facts and in the circumstances of the case, the ITAT is right in law in treating the expenditure incurred on promotional and trade marketing as revenue expenditure, when the purpose of the expenditure & its intended reality is to obtain benefit of enduring nature?

(ii) Whether on the facts and in the circumstances of the case, the ITAT was right in holding that Excise Duty and Sales T