https://www.taxtmi.com/caselaws?id=29035 Relief under section 84 of the Income-tax Act, 1961 was treated as available to the assessee based on prior decisions and established precedent. Expenditure on printing additional articles of association and legal expenses for altering those articles was treated as allowable revenue expenditure. Costs incurred for a new plant's foundation-laying ceremony were also regarded as incurred in the course of business and therefore allowable as revenue expenditure. All three disputed expenditure items for the relevant assessment year were resolved in the assessee's favour, with each party bearing its own costs. en-us Thu, 24 Sep 1981 00:00:00 +0530 Wed, 10 Mar 2010 13:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29035 Relief under section 84 of the Income-tax Act, 1961 was treated as available to the assessee based on prior decisions and established precedent. Expenditure on printing additional articles of association and legal expenses for altering those articles was treated as allowable revenue expenditure. Costs incurred for a new plant's foundation-laying ceremony were also regarded as incurred in the course of business and therefore allowable as revenue expenditure. All three disputed expenditure items for the relevant assessment year were resolved in the assessee's favour, with each party bearing its own costs. Case-Laws Income Tax Thu, 24 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29035