$ 48. * IN HIGH COURT OF DELHI AT NEW DELHI + ITA 894/2019 PR. COMMISSIONER OF INCOME TAX -6 Appellant Through: Mr. Ruchir Bhatia, Advocate. versus MOET HENNESSY INDIA PVT. LTD. Respondent Through: Mr. Sumit Mangal, Advocate. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER % 11.10.2019 C.M. No. 44843/2019 Exemption allowed, subject to all just exceptions. application stands disposed of. C.M. No. 44842/2019 Delay in filing appeal is condoned since it is only one day. Application stands disposed of. ITA 894/2019 Revenue has preferred present appeal to assail order dated 24.04.2019 passed by Income Tax Appellate Tribunal (ITAT) Delhi Bench: E , New Delhi in ITA No.5004/Del/2017 relating to assessment year 2013-14. Tribunal has decided two issues in said appeal. first issue related to expenditure incurred by assessee towards advertisement. issue raised was whether same was capital expenditure or revenue expenditure. Today itself, we have dismissed Revenue s appeal being ITA No. 888/2019 on same aspect, relating to same assessee. other issue raised by Tribunal was whether assessee was entitled to claim deduction of expenses incurred towards bank guarantee commission charges. Assessing Officer had denied said deduction on ground that assessee had not deducted TDS on said commission at source by invoking Section 40(a)(ia). ITAT has allowed said deduction by placing reliance on proviso to Section 40(a)(ia) read with proviso to Section 201 of Act and by following decision of this Court in Principal Commissioner of Income Tax Vs. Make My Trip Private Limited in ITA No. 136/2019, decided on 25.03.2019. In view of aforesaid position, no question of law arises for our consideration in present appeal. Accordingly, appeal is dismissed. VIPIN SANGHI, J SANJEEV NARULA, J OCTOBER 11, 2019 B.S.Rohella Pr. Commissioner of Income-tax-6 v. Moet Hennessy India Pvt. Ltd