https://www.taxtmi.com/caselaws?id=760064 The court admitted the appeal solely concerning the treatment of land restoration expenses as revenue expenditure, challenging the ITAT's decision. The remaining issues, including double deduction of building expenses, disallowance of stamp duty and share capital expenses, and reimbursement of Service Tax, were dismissed as no substantial questions of law arose. The CIT (Appeals) and Tribunal's decisions were upheld, affirming the assessee's favorable rulings. The appeal was limited to the consideration of the substantial question regarding land restoration expenses, with all other grounds dismissed. en-us Mon, 07 Oct 2024 00:00:00 +0530 Tue, 15 Oct 2024 08:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760064 The court admitted the appeal solely concerning the treatment of land restoration expenses as revenue expenditure, challenging the ITAT's decision. The remaining issues, including double deduction of building expenses, disallowance of stamp duty and share capital expenses, and reimbursement of Service Tax, were dismissed as no substantial questions of law arose. The CIT (Appeals) and Tribunal's decisions were upheld, affirming the assessee's favorable rulings. The appeal was limited to the consideration of the substantial question regarding land restoration expenses, with all other grounds dismissed. Case-Laws Income Tax Mon, 07 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760064