https://www.taxtmi.com/caselaws?id=65438 The Tribunal upheld the CIT(A)'s decision to allow deletion of development expenses as revenue expenditure, dismissing the Revenue's appeal. Additionally, the Tribunal directed the AO to recompute the disallowance under r. 6D by combining all employee journeys and excluding certain expenses, aligning with earlier decisions in favor of the assessee. As a result, the Revenue's appeal on the recomputation of disallowance under r. 6D was also dismissed. en-us Thu, 23 Sep 2004 00:00:00 +0530 Tue, 15 Feb 2011 16:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65438 The Tribunal upheld the CIT(A)'s decision to allow deletion of development expenses as revenue expenditure, dismissing the Revenue's appeal. Additionally, the Tribunal directed the AO to recompute the disallowance under r. 6D by combining all employee journeys and excluding certain expenses, aligning with earlier decisions in favor of the assessee. As a result, the Revenue's appeal on the recomputation of disallowance under r. 6D was also dismissed. Case-Laws Income Tax Thu, 23 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65438