https://www.taxtmi.com/caselaws?id=301840 The Tribunal upheld the Commissioner of Income-tax (Appeals) order, confirming the assessee's claims regarding various expenses totaling Rs. 117.98 crores as revenue expenditure. It also affirmed the treatment of deferred revenue expenditure in line with previous decisions, dismissing the Revenue's appeal. Additionally, the Tribunal upheld the Ld.CIT(A)'s order regarding the disallowance under section 40(a)(ia) of the Act, allowing the assessee's claim when tax is paid to the Government exchequer, resulting in the dismissal of the Revenue's appeal. en-us Mon, 14 Aug 2017 00:00:00 +0530 Fri, 22 Apr 2022 21:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301840 The Tribunal upheld the Commissioner of Income-tax (Appeals) order, confirming the assessee's claims regarding various expenses totaling Rs. 117.98 crores as revenue expenditure. It also affirmed the treatment of deferred revenue expenditure in line with previous decisions, dismissing the Revenue's appeal. Additionally, the Tribunal upheld the Ld.CIT(A)'s order regarding the disallowance under section 40(a)(ia) of the Act, allowing the assessee's claim when tax is paid to the Government exchequer, resulting in the dismissal of the Revenue's appeal. Case-Laws Income Tax Mon, 14 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301840