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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Yarn-Selling Firm Wins Revenue Expenditure Appeal</h1> The ITAT Ahmedabad allowed the stabiliser and bad debt claims as revenue expenditure for a registered yarn-selling firm. The entertainment expenses were ... - The assessee, a registered firm selling yarn, claimed expenses for stabilisers, bad debt, and entertainment. The ITAT Ahmedabad allowed the stabiliser and bad debt claims, considering them as revenue expenditure. The entertainment expenses were also allowed based on the Gujarat High Court's decision. The appeal was partly allowed. (Case citation: 1980 (10) TMI 82 - ITAT AHMEDABAD-A)

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