https://www.taxtmi.com/caselaws?id=58279 The tribunal partly allowed the revenue's appeal for one assessment year, vacating the CIT(A)'s orders on various points related to Central Excise liability, treatment of legal and consultancy charges, and deduction claim for deferred revenue expenditure. The tribunal held that additional excise duty was not allowable, disallowing the legal and consultancy charges as capital expenditure, and restoring the addition of deferred revenue expenditure, aligning with the Income Tax Officer's decisions in those instances. en-us Tue, 03 Mar 1987 00:00:00 +0530 Sat, 18 Dec 2010 12:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58279 The tribunal partly allowed the revenue's appeal for one assessment year, vacating the CIT(A)'s orders on various points related to Central Excise liability, treatment of legal and consultancy charges, and deduction claim for deferred revenue expenditure. The tribunal held that additional excise duty was not allowable, disallowing the legal and consultancy charges as capital expenditure, and restoring the addition of deferred revenue expenditure, aligning with the Income Tax Officer's decisions in those instances. Case-Laws Income Tax Tue, 03 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58279