https://www.taxtmi.com/caselaws?id=205076 The Tribunal allowed the assessee's appeals on all grounds, treating the disputed expenses as revenue in nature and allowable under Section 37(1). The revenue's appeals were dismissed, and the CIT(A)'s directions regarding the deduction under Section 80IA were upheld. The Tribunal's decisions were based on a consistent interpretation of the nature of expenses and the applicable legal provisions. en-us Fri, 25 Jun 2010 00:00:00 +0530 Thu, 09 Aug 2012 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205076 The Tribunal allowed the assessee's appeals on all grounds, treating the disputed expenses as revenue in nature and allowable under Section 37(1). The revenue's appeals were dismissed, and the CIT(A)'s directions regarding the deduction under Section 80IA were upheld. The Tribunal's decisions were based on a consistent interpretation of the nature of expenses and the applicable legal provisions. Case-Laws Income Tax Fri, 25 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205076