https://www.taxtmi.com/caselaws?id=187023 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision to allow deduction of development charges as revenue expenditure due to lack of enduring benefit and necessity for obtaining orders. The Tribunal remanded the issue of consultancy charges for further verification to determine business purpose. Regarding telephone and car expenses, the Tribunal cited precedents disallowing personal use disallowances for companies and ruled in favor of the assessee. The appeal was dismissed, affirming the earlier order. en-us Fri, 02 Jul 2010 00:00:00 +0530 Thu, 06 Oct 2016 17:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187023 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision to allow deduction of development charges as revenue expenditure due to lack of enduring benefit and necessity for obtaining orders. The Tribunal remanded the issue of consultancy charges for further verification to determine business purpose. Regarding telephone and car expenses, the Tribunal cited precedents disallowing personal use disallowances for companies and ruled in favor of the assessee. The appeal was dismissed, affirming the earlier order. Case-Laws Income Tax Fri, 02 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187023