https://www.taxtmi.com/caselaws?id=214407 The Tribunal upheld the CIT(A)'s decisions on all three issues. Network development expenses were treated as revenue expenditure, various business expenses disallowance was deleted, and the addition on account of courier charges was also deleted. The Tribunal stressed the need for concrete evidence and proper procedural enforcement in disallowances and additions. en-us Wed, 12 Oct 2011 00:00:00 +0530 Sat, 30 Jun 2012 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214407 The Tribunal upheld the CIT(A)'s decisions on all three issues. Network development expenses were treated as revenue expenditure, various business expenses disallowance was deleted, and the addition on account of courier charges was also deleted. The Tribunal stressed the need for concrete evidence and proper procedural enforcement in disallowances and additions. Case-Laws Income Tax Wed, 12 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214407