https://www.taxtmi.com/caselaws?id=22051 The case involved a dispute over the entitlement of the assessee to deduction of expenditure under rule 6AA of the Income-tax Rules for the assessment year 1982-83. The Tribunal ruled in favor of the assessee, holding that since rule 6AA was in force during the assessment year, the assessee was entitled to the entire deduction claimed for maintenance of the warehouse outside India for the promotion of sales. Judges SHYAMAL KUMAR SEN and AJIT KUMAR SENGUPTA decided in favor of the assessee, affirming their entitlement to the expenditure as per rule 6AA. en-us Mon, 04 Feb 1991 00:00:00 +0530 Sat, 05 Dec 2009 17:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22051 The case involved a dispute over the entitlement of the assessee to deduction of expenditure under rule 6AA of the Income-tax Rules for the assessment year 1982-83. The Tribunal ruled in favor of the assessee, holding that since rule 6AA was in force during the assessment year, the assessee was entitled to the entire deduction claimed for maintenance of the warehouse outside India for the promotion of sales. Judges SHYAMAL KUMAR SEN and AJIT KUMAR SENGUPTA decided in favor of the assessee, affirming their entitlement to the expenditure as per rule 6AA. Case-Laws Income Tax Mon, 04 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22051