https://www.taxtmi.com/caselaws?id=60273 The Tribunal upheld the Commissioner (Appeals)' decisions, allowing the deduction of the license fee as revenue expenditure and granting relief under Section 80J for the new range relay department. The Tribunal emphasized that the expenses were incurred wholly and exclusively for business purposes, qualifying them as admissible deductions. The new range relay department was considered a distinct unit with fresh capital investment, meeting the criteria for relief under Section 80J of the Income-tax Act, 1961. en-us Fri, 10 Aug 1984 00:00:00 +0530 Tue, 04 Jan 2011 14:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60273 The Tribunal upheld the Commissioner (Appeals)' decisions, allowing the deduction of the license fee as revenue expenditure and granting relief under Section 80J for the new range relay department. The Tribunal emphasized that the expenses were incurred wholly and exclusively for business purposes, qualifying them as admissible deductions. The new range relay department was considered a distinct unit with fresh capital investment, meeting the criteria for relief under Section 80J of the Income-tax Act, 1961. Case-Laws Income Tax Fri, 10 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60273