ACIT vs Kopran Ltd.
Business expenditure-Promotion of new brands / products-Ay-2003-2004, 2004-2005. The expenses incurred on promotion of new products / brands were deductible in the year these were incurred, even if assessee [LexDoc Id : 407973]
CIT vs National Hydroelectric Power Corpn. Ltd.
Actual cost-Fluctuations in foreign exchange rates-A.Y.1998-1999. The increase in liability due to increase in rates of foreign exchange was to be included in actual cost
Ss.43(1) and 32 of the In [LexDoc Id : 408939]
