https://www.taxtmi.com/caselaws?id=56471 The ITAT ruled in favor of the assessee, allowing the registration fees and entrance fees as deductible expenditures due to their nature of expanding the existing business without providing enduring benefits. The third ground was dismissed as it was not pressed during the hearing. en-us Thu, 28 Nov 2002 00:00:00 +0530 Mon, 13 Jul 2015 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56471 The ITAT ruled in favor of the assessee, allowing the registration fees and entrance fees as deductible expenditures due to their nature of expanding the existing business without providing enduring benefits. The third ground was dismissed as it was not pressed during the hearing. Case-Laws Income Tax Thu, 28 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56471