Rajasthan H.C : Whether, while considering allowance of revenue expenditure incurred for advertisement during any assessment year can be spread over by an assessee on principle of deferred revenue expenses on the ground that the benefit of such expense would flow for subsequent years also ?
High Court Of Rajasthan Bajaj Sevasharam Ltd. vs. DCIT Sections 37(1), 254(1) Asst. Year 1995-96 Rajesh Balia & R.S. Chauhan, […]