https://www.taxtmi.com/caselaws?id=384562 The Tribunal upheld the Assessing Officer's authority to scrutinize claims, disallowed the deduction for expenditure under section 35D as capital in nature, confirmed the disallowance of upfront fee payment, and deleted the penalty under section 271(1)(c) due to the deletion of the related addition. en-us Wed, 14 Aug 2019 00:00:00 +0530 Sat, 17 Aug 2019 07:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384562 The Tribunal upheld the Assessing Officer's authority to scrutinize claims, disallowed the deduction for expenditure under section 35D as capital in nature, confirmed the disallowance of upfront fee payment, and deleted the penalty under section 271(1)(c) due to the deletion of the related addition. Case-Laws Income Tax Wed, 14 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384562