https://www.taxtmi.com/caselaws?id=366867 The Court upheld the Tribunal's decision on both issues. The first issue regarding additional expenses for restructuring business was deemed as revenue expenditure, emphasizing the factual assessment conducted by the Tribunal. The second issue concerning expenses for a unit sold before transfer was dismissed, as the Tribunal's analysis of consolidated expenses over specific unit costs was upheld. The judgment underscores the significance of factual evaluations and legal interpretations in determining expense classifications for taxation purposes. en-us Tue, 15 May 2018 00:00:00 +0530 Wed, 01 May 2019 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366867 The Court upheld the Tribunal's decision on both issues. The first issue regarding additional expenses for restructuring business was deemed as revenue expenditure, emphasizing the factual assessment conducted by the Tribunal. The second issue concerning expenses for a unit sold before transfer was dismissed, as the Tribunal's analysis of consolidated expenses over specific unit costs was upheld. The judgment underscores the significance of factual evaluations and legal interpretations in determining expense classifications for taxation purposes. Case-Laws Income Tax Tue, 15 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366867