https://www.taxtmi.com/caselaws?id=430867 The Tribunal dismissed the revenue's appeals for AY 2010-11 and AY 2013-14, upholding the CIT(A)'s decisions to delete the disallowances made by the AO. The Tribunal emphasized the principles of commercial expediency, the timing of liability crystallization, and the nature of the expenditure in its judgments. en-us Mon, 31 Oct 2022 00:00:00 +0530 Tue, 29 Nov 2022 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430867 The Tribunal dismissed the revenue's appeals for AY 2010-11 and AY 2013-14, upholding the CIT(A)'s decisions to delete the disallowances made by the AO. The Tribunal emphasized the principles of commercial expediency, the timing of liability crystallization, and the nature of the expenditure in its judgments. Case-Laws Income Tax Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430867