https://www.taxtmi.com/caselaws?id=435575 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s order and finding in favor of the assessee. The decision was based on the nature of structures as temporary, allowing the deduction of expenditure on workshop building and fee paid to Registrar of Companies. Judicial precedents and interpretations of relevant tax provisions supported the assessee's position, leading to the deletion of the additions made by the AO. en-us Tue, 13 Sep 2022 00:00:00 +0530 Wed, 22 Mar 2023 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435575 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s order and finding in favor of the assessee. The decision was based on the nature of structures as temporary, allowing the deduction of expenditure on workshop building and fee paid to Registrar of Companies. Judicial precedents and interpretations of relevant tax provisions supported the assessee's position, leading to the deletion of the additions made by the AO. Case-Laws Income Tax Tue, 13 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435575