https://www.taxtmi.com/caselaws?id=264029 The ITAT DELHI consolidated two appeals concerning the addition of expenses as deferred revenue expenses. The Assessing Officer's disallowance in the assessment years 2008-09 and 2009-10 was disputed by the assessee. Despite accepting a similar decision in a prior year, the Assessing Officer challenged the CIT(A)'s decision in the current year. The ITAT held that the relief granted by the CIT(A) should be upheld, directing the deletion of disallowances in each assessment year. It emphasized the impermissibility of differential treatment on the same facts and the duty of public authorities to act for the public benefit. The appeals were allowed, ensuring equitable treatment in tax matters. en-us Tue, 18 Nov 2014 00:00:00 +0530 Wed, 16 Sep 2015 06:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264029 The ITAT DELHI consolidated two appeals concerning the addition of expenses as deferred revenue expenses. The Assessing Officer's disallowance in the assessment years 2008-09 and 2009-10 was disputed by the assessee. Despite accepting a similar decision in a prior year, the Assessing Officer challenged the CIT(A)'s decision in the current year. The ITAT held that the relief granted by the CIT(A) should be upheld, directing the deletion of disallowances in each assessment year. It emphasized the impermissibility of differential treatment on the same facts and the duty of public authorities to act for the public benefit. The appeals were allowed, ensuring equitable treatment in tax matters. Case-Laws Income Tax Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264029