https://www.taxtmi.com/caselaws?id=171029 The Tribunal upheld the CIT(A)'s decision to delete Rs. 31,20,439 as revenue expenditure, rejecting the Revenue's appeal. The Tribunal did not specifically address the validity of the reopening of assessment under section 147 as the decision on the expenditure issue made this point irrelevant. The judgment was pronounced on 12th December, 2014. en-us Fri, 12 Dec 2014 00:00:00 +0530 Tue, 16 Dec 2014 10:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171029 The Tribunal upheld the CIT(A)'s decision to delete Rs. 31,20,439 as revenue expenditure, rejecting the Revenue's appeal. The Tribunal did not specifically address the validity of the reopening of assessment under section 147 as the decision on the expenditure issue made this point irrelevant. The judgment was pronounced on 12th December, 2014. Case-Laws Income Tax Fri, 12 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171029