https://www.taxtmi.com/caselaws?id=365121 The Tribunal allowed the appeals for AY 2002-03 and 2003-04, treating deferred revenue expenditure as revenue expenditure. For AY 2009-10, the disallowance under Section 14A was deleted as no exempt income was earned. The claim under Section 37(1) was allowed, advances written-off issue was remitted back to the AO, and disallowance under Section 40(a)(ia) for late payment and short deduction of TDS was deleted. The revenue's appeal was partly allowed for statistical purposes. en-us Wed, 08 Aug 2018 00:00:00 +0530 Fri, 10 Aug 2018 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365121 The Tribunal allowed the appeals for AY 2002-03 and 2003-04, treating deferred revenue expenditure as revenue expenditure. For AY 2009-10, the disallowance under Section 14A was deleted as no exempt income was earned. The claim under Section 37(1) was allowed, advances written-off issue was remitted back to the AO, and disallowance under Section 40(a)(ia) for late payment and short deduction of TDS was deleted. The revenue's appeal was partly allowed for statistical purposes. Case-Laws Income Tax Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365121