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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of Assessee's entitlement for amortization u/s 35-D - expenses related to the 'Euro issue' - the word 'expansion' in relation to industrial activity gives the meaning as 'extension' - this warrants the eligibility of the assessee to amortise certain preliminary expenses - HC
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