https://www.taxtmi.com/caselaws?id=59690 The Tribunal allowed the appeal, setting aside the CIT(A)'s order that confirmed the disallowance of Rs. 5,44,968 in amortized expenses by the AO. The Tribunal emphasized the importance of consistency in decisions and noted that the Revenue had previously accepted similar expenses in scrutiny and summary assessments without issuing any notice for reassessment. Relying on legal precedents, the Tribunal directed the AO to allow the deferred revenue expenditure claimed by the assessee, ultimately ruling in favor of the appellant. en-us Thu, 15 May 2008 00:00:00 +0530 Sat, 18 Aug 2012 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59690 The Tribunal allowed the appeal, setting aside the CIT(A)'s order that confirmed the disallowance of Rs. 5,44,968 in amortized expenses by the AO. The Tribunal emphasized the importance of consistency in decisions and noted that the Revenue had previously accepted similar expenses in scrutiny and summary assessments without issuing any notice for reassessment. Relying on legal precedents, the Tribunal directed the AO to allow the deferred revenue expenditure claimed by the assessee, ultimately ruling in favor of the appellant. Case-Laws Income Tax Thu, 15 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59690