https://www.taxtmi.com/caselaws?id=70567 The tribunal allowed the appeal in part, permitting the foreign collaboration fee as a revenue expenditure while rejecting the gratuity provision deduction and the claim for traveling expenses. The matter of development rebate percentage was referred back to the ITO for reconsideration, maintaining consistency with previous assessment years. en-us Wed, 05 Nov 1980 00:00:00 +0530 Mon, 18 Apr 2011 10:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70567 The tribunal allowed the appeal in part, permitting the foreign collaboration fee as a revenue expenditure while rejecting the gratuity provision deduction and the claim for traveling expenses. The matter of development rebate percentage was referred back to the ITO for reconsideration, maintaining consistency with previous assessment years. Case-Laws Income Tax Wed, 05 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70567