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2000 (6) TMI 123 - ITAT CHANDIGARH-A
Extract:
....... existing information already available with the assessee. Therefore, the expenditure incurred by the assessee is of revenue nature and is allowable under section 37 of the Act. Having regard to these facts and circumstances of the case, we confirm the order of the CIT(A) and dismiss the Revenue s appeal. 14. In the result, the appeal is dismissed.