https://www.taxtmi.com/caselaws?id=9393 The High Court allowed the appeal, directing the Tribunal to provide proper guidance for deductions in subsequent years regarding spreading over revenue expenditure for advertisement. The Court emphasized the importance of consistency and accurate direction in allowing deductions for deferred revenue expenses over multiple years to prevent discrepancies and errors in the deduction process for future assessment years. en-us Tue, 13 Sep 2005 00:00:00 +0530 Mon, 22 Jun 2009 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9393 The High Court allowed the appeal, directing the Tribunal to provide proper guidance for deductions in subsequent years regarding spreading over revenue expenditure for advertisement. The Court emphasized the importance of consistency and accurate direction in allowing deductions for deferred revenue expenses over multiple years to prevent discrepancies and errors in the deduction process for future assessment years. Case-Laws Income Tax Tue, 13 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9393