https://www.taxtmi.com/caselaws?id=63883 The Tribunal dismissed departmental appeals and cross-objections while partially allowing the assessee's appeal. It condoned the delay in filing the appeal due to administrative errors, upheld its jurisdiction to hear the appeals transferred between benches, allowed the claim under section 35B for export-related expenditure, deferred decision on the claim under section 80J pending a Supreme Court ruling, upheld royalty payments as revenue expenditure, and deemed the revenue's appeal on assessment enhancement as not maintainable. The Tribunal's decisions were based on legal interpretations and procedural correctness. en-us Thu, 02 Jun 1983 00:00:00 +0530 Wed, 02 Feb 2011 15:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63883 The Tribunal dismissed departmental appeals and cross-objections while partially allowing the assessee's appeal. It condoned the delay in filing the appeal due to administrative errors, upheld its jurisdiction to hear the appeals transferred between benches, allowed the claim under section 35B for export-related expenditure, deferred decision on the claim under section 80J pending a Supreme Court ruling, upheld royalty payments as revenue expenditure, and deemed the revenue's appeal on assessment enhancement as not maintainable. The Tribunal's decisions were based on legal interpretations and procedural correctness. Case-Laws Income Tax Thu, 02 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63883