https://www.taxtmi.com/caselaws?id=280546 The appeal was dismissed, upholding the Tribunal's decisions on all issues. The Tribunal's cancellation of the CIT's order under Section 263 was deemed valid. The liability for the revision of pay scales was held to have been incurred in the assessment year in question. The classification of miscellaneous expenses as capital expenditure was not considered a substantial question of law. The Tribunal's order was found not to be perverse or overlooking material evidence. en-us Fri, 11 Nov 2016 00:00:00 +0530 Fri, 10 May 2019 07:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280546 The appeal was dismissed, upholding the Tribunal's decisions on all issues. The Tribunal's cancellation of the CIT's order under Section 263 was deemed valid. The liability for the revision of pay scales was held to have been incurred in the assessment year in question. The classification of miscellaneous expenses as capital expenditure was not considered a substantial question of law. The Tribunal's order was found not to be perverse or overlooking material evidence. Case-Laws Income Tax Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280546