https://www.taxtmi.com/caselaws?id=63403 The Tribunal upheld the disallowance of Surtax liability citing relevant precedents and judgments. It confirmed the disallowance of payments to consultants but allowed deduction for specific expenses. The treatment of Land Development Cess as revenue expenditure was accepted. The Tribunal maintained the status quo on depreciation for assets used in scientific research. It upheld the disallowance of the company's contribution to the Dealers Development Fund but deleted the addition of dealers' contribution as income. Deductions under section 35B were allowed as per previous decisions. Various reliefs granted by the Commissioner (A) were upheld, leading to partial allowance of the assessee's appeal and dismissal of the Revenue's appeal. en-us Fri, 29 Jan 1988 00:00:00 +0530 Sat, 29 Jan 2011 17:46:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63403 The Tribunal upheld the disallowance of Surtax liability citing relevant precedents and judgments. It confirmed the disallowance of payments to consultants but allowed deduction for specific expenses. The treatment of Land Development Cess as revenue expenditure was accepted. The Tribunal maintained the status quo on depreciation for assets used in scientific research. It upheld the disallowance of the company's contribution to the Dealers Development Fund but deleted the addition of dealers' contribution as income. Deductions under section 35B were allowed as per previous decisions. Various reliefs granted by the Commissioner (A) were upheld, leading to partial allowance of the assessee's appeal and dismissal of the Revenue's appeal. Case-Laws Income Tax Fri, 29 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63403