https://www.taxtmi.com/caselaws?id=361572 The tribunal partly allowed the assessee's appeal and dismissed the revenue's appeal regarding the capitalization of expenses for building construction, Technical Know How Fees, shifting expenses, leave compensation, warranty claims, and repair expenditure. The tribunal emphasized the revenue nature of the expenses based on agreements, business operations, and previous legal precedents, leading to the decision in favor of the assessee. en-us Mon, 28 May 2018 00:00:00 +0530 Sat, 09 Jun 2018 08:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361572 The tribunal partly allowed the assessee's appeal and dismissed the revenue's appeal regarding the capitalization of expenses for building construction, Technical Know How Fees, shifting expenses, leave compensation, warranty claims, and repair expenditure. The tribunal emphasized the revenue nature of the expenses based on agreements, business operations, and previous legal precedents, leading to the decision in favor of the assessee. Case-Laws Income Tax Mon, 28 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361572