https://www.taxtmi.com/caselaws?id=444106 The applications for condonation of delay in filing and re-filing appeals for AY 2014-15 and AY 2013-14 were granted without opposition. The Tribunal reversed the AO's decision, which had re-characterized revenue expenses as capital expenditure, ruling that the expenses were intended for brand building. The court concluded no substantial question of law existed, closing the appeals and directing parties to proceed per the digitally signed judgment. en-us Mon, 04 Sep 2023 00:00:00 +0530 Tue, 05 May 2026 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444106 The applications for condonation of delay in filing and re-filing appeals for AY 2014-15 and AY 2013-14 were granted without opposition. The Tribunal reversed the AO's decision, which had re-characterized revenue expenses as capital expenditure, ruling that the expenses were intended for brand building. The court concluded no substantial question of law existed, closing the appeals and directing parties to proceed per the digitally signed judgment. Case-Laws Income Tax Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444106