https://www.taxtmi.com/caselaws?id=173138 The Tribunal partly allowed the assessee's appeal for multiple assessment years, including disallowing the deduction under Section 80-IB for rubber contraceptives, treating royalty payments and logo charges as revenue expenditure, and rejecting the reopening of assessment under Section 147/148 for lack of disclosure. The Tribunal also restricted the disallowance under Section 14A for A.Y. 2005-06. Overall, the assessee succeeded in most issues, leading to the dismissal of the Revenue's appeals across the mentioned assessment years. en-us Wed, 31 Oct 2012 00:00:00 +0530 Wed, 09 Sep 2015 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173138 The Tribunal partly allowed the assessee's appeal for multiple assessment years, including disallowing the deduction under Section 80-IB for rubber contraceptives, treating royalty payments and logo charges as revenue expenditure, and rejecting the reopening of assessment under Section 147/148 for lack of disclosure. The Tribunal also restricted the disallowance under Section 14A for A.Y. 2005-06. Overall, the assessee succeeded in most issues, leading to the dismissal of the Revenue's appeals across the mentioned assessment years. Case-Laws Income Tax Wed, 31 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173138