Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →


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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


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Treatment of technical charges – Capital or revenue expenses - assessee could not bring any material to show that the assessee had incurred this expenditure and the benefit of which will not be derived by it in future - AT