https://www.taxtmi.com/caselaws?id=370445 The Tribunal concluded that repairs and maintenance expenses were revenue expenses, not capital, reversing earlier depreciation. The Tribunal set aside the disallowance and enhancement of commission expenses, emphasizing the need for proper verification and consideration of all relevant facts. The case was allowed for statistical purposes, directing the Assessing Officer to re-examine the issues fairly, ensuring the assessee's opportunity to present its case. en-us Tue, 06 Nov 2018 00:00:00 +0530 Sat, 17 Nov 2018 08:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370445 The Tribunal concluded that repairs and maintenance expenses were revenue expenses, not capital, reversing earlier depreciation. The Tribunal set aside the disallowance and enhancement of commission expenses, emphasizing the need for proper verification and consideration of all relevant facts. The case was allowed for statistical purposes, directing the Assessing Officer to re-examine the issues fairly, ensuring the assessee's opportunity to present its case. Case-Laws Income Tax Tue, 06 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370445