https://www.taxtmi.com/caselaws?id=208364 The revenue's appeals for the assessment years 1996-97 and 1997-98 were dismissed by the Tribunal. The Tribunal upheld the CIT(A)'s decisions on various issues including deduction of interest, disallowance of expenses treated as deferred revenue expenditure, deduction under section 35D, addition of unexplained deposits, remuneration paid to Managing Director, entertainment expenses, and professional fees. The Tribunal emphasized consistency with previous rulings and the Supreme Court's interpretation of legal provisions in reaching its decisions. The cross-objection of the assessee was partly allowed for statistical purposes. en-us Fri, 22 Jan 2010 00:00:00 +0530 Tue, 14 Aug 2012 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208364 The revenue's appeals for the assessment years 1996-97 and 1997-98 were dismissed by the Tribunal. The Tribunal upheld the CIT(A)'s decisions on various issues including deduction of interest, disallowance of expenses treated as deferred revenue expenditure, deduction under section 35D, addition of unexplained deposits, remuneration paid to Managing Director, entertainment expenses, and professional fees. The Tribunal emphasized consistency with previous rulings and the Supreme Court's interpretation of legal provisions in reaching its decisions. The cross-objection of the assessee was partly allowed for statistical purposes. Case-Laws Income Tax Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208364