https://www.taxtmi.com/caselaws?id=188777 The Tribunal dismissed the Revenue's appeals for both years, affirming the CIT(A)'s decision to allow the claim of the assessee on structures as revenue expenditure under section 30(a)(i) of the Income-tax Act, 1961. The Tribunal found that the items in question did not provide an enduring benefit to the assessee and were considered temporary in nature, supporting the CIT(A)'s decision. The appeals were therefore dismissed, with the Tribunal upholding the CIT(A)'s ruling. en-us Thu, 21 Apr 2011 00:00:00 +0530 Fri, 16 Dec 2016 10:37:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188777 The Tribunal dismissed the Revenue's appeals for both years, affirming the CIT(A)'s decision to allow the claim of the assessee on structures as revenue expenditure under section 30(a)(i) of the Income-tax Act, 1961. The Tribunal found that the items in question did not provide an enduring benefit to the assessee and were considered temporary in nature, supporting the CIT(A)'s decision. The appeals were therefore dismissed, with the Tribunal upholding the CIT(A)'s ruling. Case-Laws Income Tax Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188777