https://www.taxtmi.com/caselaws?id=65629 The appeal filed by the revenue was admitted for hearing as the tribunal found that it was filed within the permissible time frame despite a delay in obtaining a certified copy of the order. The tribunal also upheld the decision of the CIT (Appeals) regarding the nature of the expenditure, ruling that it was revenue in nature and not capital expenditure. Consequently, the appeal by the revenue was dismissed on merits. en-us Mon, 25 Nov 1991 00:00:00 +0530 Fri, 18 Feb 2011 10:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65629 The appeal filed by the revenue was admitted for hearing as the tribunal found that it was filed within the permissible time frame despite a delay in obtaining a certified copy of the order. The tribunal also upheld the decision of the CIT (Appeals) regarding the nature of the expenditure, ruling that it was revenue in nature and not capital expenditure. Consequently, the appeal by the revenue was dismissed on merits. Case-Laws Income Tax Mon, 25 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65629