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of <h1>High Court allows deduction of 'dilution expenses' as revenue expenditure</h1> <h3>Commissioner Of Income-Tax Versus Malayalam Plantations (India) Limited</h3> The High Court of Kerala allowed the deduction of 'dilution expenses' as a revenue expenditure, ruling in favor of the assessee against the Revenue. - ... New Industrial Undertaking, Special Deduction The High Court of Kerala ruled in favor of the assessee, allowing the deduction of 'dilution expenses' as a revenue expenditure. The decision was based on a previous case involving similar circumstances and was deemed justified in law. The court answered the question in the affirmative against the Revenue and in favor of the assessee.
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