https://www.taxtmi.com/caselaws?id=250508 The Tribunal upheld the CIT(A)'s decisions on most issues, concluding that franchisee fees, advertisement expenses, sundry balances written off, late ESI contributions, and debenture restructuring fees were revenue expenditures. However, on matters concerning procedural lapses, including the donation to CRY, prior period expenses, and store relocation expenses, the Tribunal remanded the cases for reassessment by the Assessing Officer. en-us Thu, 24 Oct 2013 00:00:00 +0530 Thu, 14 Aug 2014 18:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250508 The Tribunal upheld the CIT(A)'s decisions on most issues, concluding that franchisee fees, advertisement expenses, sundry balances written off, late ESI contributions, and debenture restructuring fees were revenue expenditures. However, on matters concerning procedural lapses, including the donation to CRY, prior period expenses, and store relocation expenses, the Tribunal remanded the cases for reassessment by the Assessing Officer. Case-Laws Income Tax Thu, 24 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250508