https://www.taxtmi.com/caselaws?id=235008 The Tribunal allowed the appeal of the assessee for statistical purposes, remitting the issue back to the CIT(A) for fresh consideration regarding the confirmation of expenses for issuing shares to Qualified Institutional Buyers under section 35D and the classification of deferred revenue expenditure. The decision emphasized aligning the treatment of expenses with established principles and prior judgments. en-us Tue, 30 Apr 2013 00:00:00 +0530 Mon, 08 Jul 2013 07:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235008 The Tribunal allowed the appeal of the assessee for statistical purposes, remitting the issue back to the CIT(A) for fresh consideration regarding the confirmation of expenses for issuing shares to Qualified Institutional Buyers under section 35D and the classification of deferred revenue expenditure. The decision emphasized aligning the treatment of expenses with established principles and prior judgments. Case-Laws Income Tax Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235008