https://www.taxtmi.com/caselaws?id=241688 The Tribunal upheld the Ld. Commissioner of Income Tax (A)'s decisions, allowing the professional and consultancy fee as revenue expenditure and treating the advertisement and sales promotion expenses as revenue expenditure. The expenses were deemed to be incurred in the normal course of business without creating enduring benefits beyond the relevant year. The Tribunal's ruling led to the dismissal of the Revenue's appeal. en-us Fri, 08 Feb 2013 00:00:00 +0530 Fri, 07 Aug 2026 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241688 The Tribunal upheld the Ld. Commissioner of Income Tax (A)'s decisions, allowing the professional and consultancy fee as revenue expenditure and treating the advertisement and sales promotion expenses as revenue expenditure. The expenses were deemed to be incurred in the normal course of business without creating enduring benefits beyond the relevant year. The Tribunal's ruling led to the dismissal of the Revenue's appeal. Case-Laws Income Tax Fri, 08 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241688