https://www.taxtmi.com/caselaws?id=207087 The Tribunal ruled in favor of the assessee in the case, allowing the deferral of capital contributions over five years and accepting consultancy fees as allowable business expenditure. The addition under section 43B for employer's and employees' contributions was deleted. The penalty under section 271(1)(c) was canceled as the addition was already deleted. The Tribunal's decision was pronounced on October 15, 2010. en-us Fri, 15 Oct 2010 00:00:00 +0530 Fri, 31 May 2013 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207087 The Tribunal ruled in favor of the assessee in the case, allowing the deferral of capital contributions over five years and accepting consultancy fees as allowable business expenditure. The addition under section 43B for employer's and employees' contributions was deleted. The penalty under section 271(1)(c) was canceled as the addition was already deleted. The Tribunal's decision was pronounced on October 15, 2010. Case-Laws Income Tax Fri, 15 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207087