https://www.taxtmi.com/caselaws?id=69245 The Tribunal dismissed the Revenue's appeal, upholding the Appellate Assistant Commissioner's decisions on all contested points. The Tribunal emphasized the proper interpretation of the cost of acquisition for capital gains, the nature of perquisites under Section 40A(5), and the characterization of routine business expenses. en-us Fri, 09 Feb 1979 00:00:00 +0530 Wed, 06 Apr 2011 09:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69245 The Tribunal dismissed the Revenue's appeal, upholding the Appellate Assistant Commissioner's decisions on all contested points. The Tribunal emphasized the proper interpretation of the cost of acquisition for capital gains, the nature of perquisites under Section 40A(5), and the characterization of routine business expenses. Case-Laws Income Tax Fri, 09 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69245