https://www.taxtmi.com/caselaws?id=20110 The High Court affirmed the Tribunal's decisions allowing deductions for theatre rent for 'Ad-Shorts' beyond the accounting period and rejected the Revenue's appeal on the application of section 52(2). The judgments were based on established legal principles and previous court rulings, emphasizing that expenses incurred for business purposes should be fully allowable under the Income Tax Act. en-us Mon, 17 Jan 1994 00:00:00 +0530 Wed, 11 Nov 2009 17:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20110 The High Court affirmed the Tribunal's decisions allowing deductions for theatre rent for 'Ad-Shorts' beyond the accounting period and rejected the Revenue's appeal on the application of section 52(2). The judgments were based on established legal principles and previous court rulings, emphasizing that expenses incurred for business purposes should be fully allowable under the Income Tax Act. Case-Laws Income Tax Mon, 17 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20110