https://www.taxtmi.com/caselaws?id=281911 The High Court dismissed the appeal, upholding the Tribunal's decision that expenses on stores and spares were revenue expenditure, losses on fertilizer bonds were business losses, bonds were current assets, and commission payments to dealers were not subject to TDS. The Court found no substantial legal question, affirming the Tribunal's factual and legal conclusions. The appeal was dismissed with no costs awarded. en-us Mon, 29 Apr 2019 00:00:00 +0530 Wed, 28 Aug 2019 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281911 The High Court dismissed the appeal, upholding the Tribunal's decision that expenses on stores and spares were revenue expenditure, losses on fertilizer bonds were business losses, bonds were current assets, and commission payments to dealers were not subject to TDS. The Court found no substantial legal question, affirming the Tribunal's factual and legal conclusions. The appeal was dismissed with no costs awarded. Case-Laws Income Tax Mon, 29 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281911