https://www.taxtmi.com/caselaws?id=65465 The Tribunal upheld the CIT(A)'s decisions in cases involving deductions under Section 80-O of the IT Act for the assessment years 1999-2000 and 2002-03, validity of reassessment proceedings under Section 147, and treatment of capital expenditure as revenue expenditure for the assessment year 2001-02. It confirmed that the assessee company was entitled to deductions under Section 80-O, deemed the reassessment proceedings as infructuous due to a prior decision in favor of the assessee, and allowed the entire revenue expenditure incurred by the assessee, dismissing the Revenue's appeals for all three assessment years. en-us Thu, 29 Jun 2000 00:00:00 +0530 Tue, 15 Feb 2011 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65465 The Tribunal upheld the CIT(A)'s decisions in cases involving deductions under Section 80-O of the IT Act for the assessment years 1999-2000 and 2002-03, validity of reassessment proceedings under Section 147, and treatment of capital expenditure as revenue expenditure for the assessment year 2001-02. It confirmed that the assessee company was entitled to deductions under Section 80-O, deemed the reassessment proceedings as infructuous due to a prior decision in favor of the assessee, and allowed the entire revenue expenditure incurred by the assessee, dismissing the Revenue's appeals for all three assessment years. Case-Laws Income Tax Thu, 29 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65465