https://www.taxtmi.com/caselaws?id=257635 The Tribunal allowed the assessee's appeal, directing the AO to treat the expenditure on advertisement and sales promotion as revenue expenditure rather than deferred revenue expenditure. The Tribunal also instructed a re-examination of the unaccounted service income assessment and compliance with Section 40A(3) disallowance, emphasizing the distinction between revenue and capital expenditures and adherence to tax regulations. en-us Wed, 04 Mar 2015 00:00:00 +0530 Wed, 18 Mar 2015 08:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257635 The Tribunal allowed the assessee's appeal, directing the AO to treat the expenditure on advertisement and sales promotion as revenue expenditure rather than deferred revenue expenditure. The Tribunal also instructed a re-examination of the unaccounted service income assessment and compliance with Section 40A(3) disallowance, emphasizing the distinction between revenue and capital expenditures and adherence to tax regulations. Case-Laws Income Tax Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257635