https://www.taxtmi.com/caselaws?id=414360 The Tribunal allowed the assessee's appeal partly by deleting the disallowances of Corporate Social Responsibility (CSR) and Reclamation & Rehabilitation (R&R) expenses. It upheld the decision to treat legal expenses as revenue expenditure. The revenue's appeal was dismissed, impacting the levy of interest under Section 234B due to the deletion of disallowances. The order was pronounced on 27th October 2021. en-us Wed, 27 Oct 2021 00:00:00 +0530 Wed, 03 Nov 2021 09:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414360 The Tribunal allowed the assessee's appeal partly by deleting the disallowances of Corporate Social Responsibility (CSR) and Reclamation & Rehabilitation (R&R) expenses. It upheld the decision to treat legal expenses as revenue expenditure. The revenue's appeal was dismissed, impacting the levy of interest under Section 234B due to the deletion of disallowances. The order was pronounced on 27th October 2021. Case-Laws Income Tax Wed, 27 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414360