https://www.taxtmi.com/caselaws?id=119903 The Appellate Tribunal dismissed the revenue's appeal challenging the deletion of capital expenses for the assessment year 2001-02, affirming the decision in favor of the assessee. Additionally, the Tribunal allowed the assessee's appeal for the assessment year 1998-99, overturning the imposition of surcharge on dividend tax and interest. The Tribunal emphasized adherence to the provisions of the Finance Acts in determining tax liabilities, ultimately ruling in favor of the assessee in both appeals. en-us Thu, 28 Sep 2006 00:00:00 +0530 Sat, 14 Jul 2012 10:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119903 The Appellate Tribunal dismissed the revenue's appeal challenging the deletion of capital expenses for the assessment year 2001-02, affirming the decision in favor of the assessee. Additionally, the Tribunal allowed the assessee's appeal for the assessment year 1998-99, overturning the imposition of surcharge on dividend tax and interest. The Tribunal emphasized adherence to the provisions of the Finance Acts in determining tax liabilities, ultimately ruling in favor of the assessee in both appeals. Case-Laws Income Tax Thu, 28 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119903