https://www.taxtmi.com/caselaws?id=68464 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions on all issues. It determined that the expenditures in question were revenue in nature, not capital, based on their facilitation of routine operations without creating new assets. The Tribunal cited relevant case law and noted consistency with past practices, ultimately affirming the CIT(A)'s rulings on the deletion of disallowances for various expenditures. en-us Wed, 17 Oct 2001 00:00:00 +0530 Sat, 06 May 2017 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68464 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions on all issues. It determined that the expenditures in question were revenue in nature, not capital, based on their facilitation of routine operations without creating new assets. The Tribunal cited relevant case law and noted consistency with past practices, ultimately affirming the CIT(A)'s rulings on the deletion of disallowances for various expenditures. Case-Laws Income Tax Wed, 17 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68464