https://www.taxtmi.com/caselaws?id=185537 The Tribunal allowed all four appeals by the Revenue and the assessee for statistical purposes, remitting the issues back to the AO and CIT(A) for reconsideration based on the Tribunal's observations and directions. The Tribunal stressed the importance of consistency and proper verification of facts, particularly concerning the availability of interest-free funds and the treatment of deferred revenue expenditure. The order was pronounced on 29th April 2013. en-us Mon, 29 Apr 2013 00:00:00 +0530 Thu, 11 May 2017 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185537 The Tribunal allowed all four appeals by the Revenue and the assessee for statistical purposes, remitting the issues back to the AO and CIT(A) for reconsideration based on the Tribunal's observations and directions. The Tribunal stressed the importance of consistency and proper verification of facts, particularly concerning the availability of interest-free funds and the treatment of deferred revenue expenditure. The order was pronounced on 29th April 2013. Case-Laws Income Tax Mon, 29 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185537