https://www.taxtmi.com/caselaws?id=63005 The Tribunal upheld the Commissioner (Appeals)'s decisions in favor of the assessee on various grounds, confirming expenses like travelling expenditure, technical know-how fees, advertisement charges, and miscellaneous expenses as revenue in nature. Additionally, allowances for depreciation, retainership fees, excise duty liability, cash allowances, development rebate, and set-off of deficiency were upheld. The Tribunal also agreed with the treatment of separate industrial undertakings and security deposits, dismissing the revenue's appeal and affirming the Commissioner (Appeals)'s order comprehensively. en-us Fri, 11 Apr 1986 00:00:00 +0530 Thu, 27 Jan 2011 12:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63005 The Tribunal upheld the Commissioner (Appeals)'s decisions in favor of the assessee on various grounds, confirming expenses like travelling expenditure, technical know-how fees, advertisement charges, and miscellaneous expenses as revenue in nature. Additionally, allowances for depreciation, retainership fees, excise duty liability, cash allowances, development rebate, and set-off of deficiency were upheld. The Tribunal also agreed with the treatment of separate industrial undertakings and security deposits, dismissing the revenue's appeal and affirming the Commissioner (Appeals)'s order comprehensively. Case-Laws Income Tax Fri, 11 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63005