https://www.taxtmi.com/caselaws?id=392007 The Tribunal ruled in favor of the assessee, allowing the appeal and holding that the expenses claimed were revenue in nature and deductible under section 37 of the Act. The Tribunal emphasized that the revision of the return to claim the expenses was valid, rejecting the Assessing Officer's disallowance. en-us Mon, 03 Feb 2020 00:00:00 +0530 Thu, 05 Mar 2020 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392007 The Tribunal ruled in favor of the assessee, allowing the appeal and holding that the expenses claimed were revenue in nature and deductible under section 37 of the Act. The Tribunal emphasized that the revision of the return to claim the expenses was valid, rejecting the Assessing Officer's disallowance. Case-Laws Income Tax Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392007