https://www.taxtmi.com/caselaws?id=274834 The High Court condoned the delay in re-filing the appeal and disposed of the matter. The Assessing Officer disallowed a portion of training expenses, but the Commissioner of Income Tax (Appeals) disagreed and allowed the entire expenditure as revenue. The Income Tax Appellate Tribunal upheld the Commissioner's decision, stating no basis for disallowance. The High Court dismissed the appeal, upholding the Tribunal's decision to allow the entire training expenses as revenue expenditure, finding no substantial question of law for consideration. en-us Tue, 27 Apr 2010 00:00:00 +0530 Thu, 06 Sep 2018 15:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274834 The High Court condoned the delay in re-filing the appeal and disposed of the matter. The Assessing Officer disallowed a portion of training expenses, but the Commissioner of Income Tax (Appeals) disagreed and allowed the entire expenditure as revenue. The Income Tax Appellate Tribunal upheld the Commissioner's decision, stating no basis for disallowance. The High Court dismissed the appeal, upholding the Tribunal's decision to allow the entire training expenses as revenue expenditure, finding no substantial question of law for consideration. Case-Laws Income Tax Tue, 27 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274834