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2010 (2) TMI 799 - AT - Income TaxLump sum fee for technical guidance is revenue expenditure or capital expenditure. - Royalty is revenue expenditure or capital expenditure. - R & D Expense is revenue expenditure or capital expenditure. - The provision for warranty is allowable Expenditure or not. - addition made on account of export commission - all these matters have been decided by the Tribunal against the revenue in earlier years. - counsel for the assessee submitted at the outset that the appeal may be dismissed by following the earlier order - Held that:- the Hon'ble Supreme Court in the case of Raghubir Singh (1988 -TMI - 40109 - SUPREME Court) laid greater emphasis on the principle of consistency that it should not differ from its earlier decision merely because a contrary view appears to be preferable. However, if the previous decision is plainly erroneous there will be a duty on the court to say so and not to perpetuate the mistake. - the decision in the case of Raghubir Singh (1988 -TMI - 40109 - SUPREME Court) is not applicable to the facts of this case. - Decided in favor of assessee.
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