2015 (2) TMI 1262

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..... the claim - Held that:- Identical issues were raised by the Revenue for the Assessment Year 2005-06 [2013 (2) TMI 843 - BOMBAY HIGH COURT] and this Court dismissed the Revenue's Appeal in the Respondent-Assessee's own case. Addition on account of outstanding creditors u/s. 41(1) - Held that:- Tribunal was justified in deleting the addition as following its order in Respondent-Assessee's own cas .....

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..... nd in the circumstances of the case and in law, the Tribunal was justified in allowing the claim of the Assessee Company of a deduction u/s. 35(1)(iv) on account of capital expenditure incurred by the Assessee Company towards cost of construction of a building used for research and development? (c) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified .....

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