https://www.taxtmi.com/caselaws?id=251139 The Tribunal allowed the appeal, directing the Assessing Officer to re-examine certain issues. The disallowance of professional fees, architect fees, and software expenses was overturned, emphasizing the revenue nature of the expenditures and the retrospective application of relevant tax provisions. However, the addition for Excise duty and VAT on closing stock was remanded for further examination due to differing accounting methods. The Tribunal's order was pronounced on 28th August 2014. en-us Thu, 28 Aug 2014 00:00:00 +0530 Fri, 05 Sep 2014 08:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251139 The Tribunal allowed the appeal, directing the Assessing Officer to re-examine certain issues. The disallowance of professional fees, architect fees, and software expenses was overturned, emphasizing the revenue nature of the expenditures and the retrospective application of relevant tax provisions. However, the addition for Excise duty and VAT on closing stock was remanded for further examination due to differing accounting methods. The Tribunal's order was pronounced on 28th August 2014. Case-Laws Income Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251139