https://www.taxtmi.com/caselaws?id=71746 The Tribunal allowed the Revenue's appeals concerning the eligibility of relief under s. 35C of the IT Act for processing expenses, inspection fees, and godown expenses. It found that the expenses claimed did not align with the categories specified in s. 35C, reversing the CIT (A)'s decision on processing expenses but upholding the allowance for godown expenses. The Tribunal concluded that it was too late for the Revenue to challenge the overall eligibility of s. 35C for the assessee, focusing on the admissibility of relief for specific expenses. en-us Mon, 06 Sep 1982 00:00:00 +0530 Tue, 26 Apr 2011 18:08:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71746 The Tribunal allowed the Revenue's appeals concerning the eligibility of relief under s. 35C of the IT Act for processing expenses, inspection fees, and godown expenses. It found that the expenses claimed did not align with the categories specified in s. 35C, reversing the CIT (A)'s decision on processing expenses but upholding the allowance for godown expenses. The Tribunal concluded that it was too late for the Revenue to challenge the overall eligibility of s. 35C for the assessee, focusing on the admissibility of relief for specific expenses. Case-Laws Income Tax Mon, 06 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71746