https://www.taxtmi.com/caselaws?id=444182 The High Court dismissed the revenue's appeal challenging the Tribunal's decision to allow periphery development expenses as business expenditure for the assessment year 2014-15. The Court found no substantial question of law and upheld the Tribunal's factual re-appraisal, concluding that the expenses were justified and allowable. en-us Wed, 04 Oct 2023 00:00:00 +0530 Tue, 10 Oct 2023 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444182 The High Court dismissed the revenue's appeal challenging the Tribunal's decision to allow periphery development expenses as business expenditure for the assessment year 2014-15. The Court found no substantial question of law and upheld the Tribunal's factual re-appraisal, concluding that the expenses were justified and allowable. Case-Laws Income Tax Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444182