https://www.taxtmi.com/highlights?id=47998 Disallowance of design expenses - deferred expenditure - When the design is approved only then the execution of the work would start, therefore, design charges shall have to be incurred once for start of the execution of the project. Therefore, it could not be treated as deferred revenue expenditure in nature - No additions. en-us Wed, 17 Jul 2019 10:30:36 +0530 Wed, 17 Jul 2019 10:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47998 Disallowance of design expenses - deferred expenditure - When the design is approved only then the execution of the work would start, therefore, design charges shall have to be incurred once for start of the execution of the project. Therefore, it could not be treated as deferred revenue expenditure in nature - No additions. Highlights Income Tax Wed, 17 Jul 2019 10:30:36 +0530 https://www.taxtmi.com/highlights?id=47998