https://www.taxtmi.com/caselaws?id=60635 The Tribunal partly allowed both the assessee's and the revenue's appeals. It directed a re-examination of the depreciation claim on aluminium cops, upheld the disallowance of sales promotion and guest house expenses, allowed legal expenses for amalgamation as revenue expenditure, and reinstated the addition for under charges received but not disclosed in taxable income. The Tribunal also condoned the revenue's appeal delay of 13 days. en-us Tue, 28 Oct 1997 00:00:00 +0530 Fri, 07 Jan 2011 12:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60635 The Tribunal partly allowed both the assessee's and the revenue's appeals. It directed a re-examination of the depreciation claim on aluminium cops, upheld the disallowance of sales promotion and guest house expenses, allowed legal expenses for amalgamation as revenue expenditure, and reinstated the addition for under charges received but not disclosed in taxable income. The Tribunal also condoned the revenue's appeal delay of 13 days. Case-Laws Income Tax Tue, 28 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60635