https://www.taxtmi.com/caselaws?id=208081 The Tribunal upheld the adjustment for deferred tax liability, disallowed the claim under Section 35D, remanded the consultancy charges issue for further examination, and allowed the entire amount of expenses incurred for business promotion. Both appeals were partly allowed for statistical purposes, with detailed directions provided for re-examination and adjudication of certain issues. en-us Tue, 30 Nov 2010 00:00:00 +0530 Wed, 04 Jan 2012 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208081 The Tribunal upheld the adjustment for deferred tax liability, disallowed the claim under Section 35D, remanded the consultancy charges issue for further examination, and allowed the entire amount of expenses incurred for business promotion. Both appeals were partly allowed for statistical purposes, with detailed directions provided for re-examination and adjudication of certain issues. Case-Laws Income Tax Tue, 30 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208081