https://www.taxtmi.com/caselaws?id=332129 The Tribunal partly allowed the assessee's appeal for statistical purposes, dismissing the revenue's appeal. The Tribunal directed the AO to treat expenditures on showroom renovation and fencing as revenue expenditures, following the principles laid down by the Supreme Court. Additionally, the Tribunal upheld the deletion of the deemed dividend addition and allowed the deduction under Section 80IA, in line with relevant court decisions. en-us Wed, 27 Jul 2016 00:00:00 +0530 Sun, 11 Sep 2016 14:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332129 The Tribunal partly allowed the assessee's appeal for statistical purposes, dismissing the revenue's appeal. The Tribunal directed the AO to treat expenditures on showroom renovation and fencing as revenue expenditures, following the principles laid down by the Supreme Court. Additionally, the Tribunal upheld the deletion of the deemed dividend addition and allowed the deduction under Section 80IA, in line with relevant court decisions. Case-Laws Income Tax Wed, 27 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332129