https://www.taxtmi.com/caselaws?id=334269 The Tribunal dismissed the appeal challenging the treatment of bond expenses as revenue expenditure, deeming them capital in nature for providing enduring benefits. However, the alternative plea for deduction under Section 35D of the Income Tax Act was partially allowed, with the matter remanded to the Assessing Officer for further examination. en-us Wed, 28 Sep 2016 00:00:00 +0530 Tue, 08 Nov 2016 11:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334269 The Tribunal dismissed the appeal challenging the treatment of bond expenses as revenue expenditure, deeming them capital in nature for providing enduring benefits. However, the alternative plea for deduction under Section 35D of the Income Tax Act was partially allowed, with the matter remanded to the Assessing Officer for further examination. Case-Laws Income Tax Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334269