Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
Nature of advertisement expenditure - revenue or capital - public memory is very short and, therefore, the companies have to incur advertisement expenditure year after year to keep products fresh in the minds of the public hence such expenditure cannot partake the character of giving any enduring benefit - AO has grossly erred in treating such expenditure as intangible asset - revenue Exp.
Nature of advertisement expenditure - revenue or capital - public memory is very short and, therefore, the companies have to incur advertisement expenditure year after year to keep products fresh in the minds of the public hence such expenditure cannot partake the character of giving any enduring benefit - AO has grossly erred in treating such expenditure as intangible asset - revenue Exp.
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