https://www.taxtmi.com/caselaws?id=60177 The judgment addressed various issues including the disallowance of expenditure for market survey and project preparation under section 35D, which was allowed by the Appellate Tribunal. The Tribunal also allowed the full claim for relief under section 35D for fees paid to Solicitors and Managers, directed the capitalization of telephone charges and general staff salaries and wages, and overturned the rejection of project and pre-operative expenses for relief under section 80-J. Additionally, the Tribunal ordered a reevaluation of the dispute over depreciation on plant and machinery in contact with corrosive chemicals. en-us Sat, 31 Jan 1981 00:00:00 +0530 Tue, 04 Jan 2011 11:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60177 The judgment addressed various issues including the disallowance of expenditure for market survey and project preparation under section 35D, which was allowed by the Appellate Tribunal. The Tribunal also allowed the full claim for relief under section 35D for fees paid to Solicitors and Managers, directed the capitalization of telephone charges and general staff salaries and wages, and overturned the rejection of project and pre-operative expenses for relief under section 80-J. Additionally, the Tribunal ordered a reevaluation of the dispute over depreciation on plant and machinery in contact with corrosive chemicals. Case-Laws Income Tax Sat, 31 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60177