https://www.taxtmi.com/caselaws?id=242266 The Ld. CIT(A) deleted various additions made by the AO, including those related to Royalty, Provision for warranty, Airfare of Technicians, Entry tax, and Software expenses. The Ld. CIT(A) based the deletions on previous decisions by the Tribunal, ruling that the payments and provisions were revenue expenditures and allowable as such. The Tribunal dismissed the revenue's appeal, affirming the Ld. CIT(A)'s decisions, as they were consistent with the Tribunal's earlier rulings in the assessee's favor. en-us Fri, 08 Feb 2013 00:00:00 +0530 Sat, 11 Jan 2014 05:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242266 The Ld. CIT(A) deleted various additions made by the AO, including those related to Royalty, Provision for warranty, Airfare of Technicians, Entry tax, and Software expenses. The Ld. CIT(A) based the deletions on previous decisions by the Tribunal, ruling that the payments and provisions were revenue expenditures and allowable as such. The Tribunal dismissed the revenue's appeal, affirming the Ld. CIT(A)'s decisions, as they were consistent with the Tribunal's earlier rulings in the assessee's favor. Case-Laws Income Tax Fri, 08 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242266