https://www.taxtmi.com/caselaws?id=214499 The Tribunal ruled in favor of the assessee on all specific grounds, allowing the appeal. The treatment of royalty expenditure as revenue expenditure, provision for warranty, air ticket costs for technicians, entry tax paid under protest, and software expenses were all accepted as revenue expenditures. The Tribunal's decision aligned with previous rulings and relevant High Court judgments, resulting in a favorable outcome for the assessee. en-us Fri, 15 Jun 2012 00:00:00 +0530 Tue, 03 Jul 2012 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214499 The Tribunal ruled in favor of the assessee on all specific grounds, allowing the appeal. The treatment of royalty expenditure as revenue expenditure, provision for warranty, air ticket costs for technicians, entry tax paid under protest, and software expenses were all accepted as revenue expenditures. The Tribunal's decision aligned with previous rulings and relevant High Court judgments, resulting in a favorable outcome for the assessee. Case-Laws Income Tax Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214499